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Legislative History

Title: Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund CH
Announced Date: 2003-08-29
Amended Date: 2018-11-05
Category: Ministry of Transportation and Communications(交通部)
1. Co-promulgated on August 29, 2003 by Jiao Lu Fa Tzi Order No. 092B000076 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 092005336 of the Ministry of Finance, and became effective on October 1, 2003.
2. Amended Article 3, Article 10 and Article 12 co-promulgated on February 10, 2006 by Jiao Lu Tzi Order No. 09500850051 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 09504509580 of the Ministry of Finance, and became effective on the date of promulgation.
3. Amended Article 2 co-promulgated on May 27, 2009 by Jiao Lu Tzi Order No. 0980085026 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 09804538010 of the Ministry of Finance.
4. Amendment of all 24 Articles promulgated on March 22, 2011 by Jiao Lu Tzi Order No. 1000001954 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 10000215090 of the Ministry of Finance, and became effective on July 1, 2011.
5. Amended Article 4, Article 6 to Article 9 and Article 11, Article 12, Article 14, Article 15, Article 20 and Article 21 co-promulgated on April 24, 2013 by Jiao Lu Tzi Order No. 10250047348 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 1020074980 of the Ministry of Finance, and became effective on date to be determined by the Ministry of Transportation and Communications together with the Ministry of Finance.
6. Amendment of all 29 Articles co-promulgated on Jan 26, 2016 by Jiao Lu Tzi Order No. 10582000173 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 10504514120 of the Ministry of Finance, and became effective on May 1, 2016.
7. Amendment Articles 4, 14-1 and co-promulgated on Dec 30, 2016 by Jiao Lu Tzi Order No. 10582005745 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 10504705930 of the Ministry of Finance, and became effective on Jan 1, 2017.
8. Amendment Articles 3,4,11,22 and co-promulgated on Nov 5, 2018 by Jiao Lu Tzi Order No. 10782004745 of the Ministry of Transportation and Communications and Tai Tsai Shuei Tzi Order No. 10704670220 of the Ministry of Finance, and became effective on Jan 1, 2019.