1.In the case that a foreign enterprise, institution, organization or association applies by itself for the VAT refund, the Taipei National Tax Administration, Ministry of Finance.

2.In cast that a foreign enterprise, institution, organization or association appoints a foreign agent to apply on its behalf, the Taipei National Tax Administration, Ministry of Finance.

3.In the case that a foreign enterprise, institution, organization or association appoints a local agent to apply on its behalf, the local competent tax authority where the agent is located. The location referred to herein means the registered place of professional practitioner (e.g.: accountant, bookkeeper, lawyer etc.); or the registered principal office of a business entity, domicile or residential location for an individual.