The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC - Legislative History - Laws & Regulations Database of The Republic of China (Taiwan)

:::

Legislative History

Title：	The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC CH
Announced Date：	2010-06-30
Amended Date：	2018-09-21
Category：	Ministry of Finance（財政部）

Article Content
Article Search
Content Search
Legislative History

1.Promulgated by the Ministry of Finance on 30 June 2010 under Decree No. 09904524520.
2.Amendments to Articles 5 and 9 by the Ministry of Finance on 15 November 2012 under Decree No. 10104640640.
3.Amendments to Article 4, 6 and 9 by the Ministry of Finance on 25 May 2017 under Decree No. 10604581140
4.Amendments to Article 2, 3 and 5 by the Ministry of Finance on 21 September 2018 under Decree No. 10704634140