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What is VAT refunds for the foreign business engaging in exhibitions?


A foreign enterprise, institution, organization or association without a fixed place of business within the territory of the ROC which purchases goods or services on which value-added business tax (VAT) is levied to a total of NT$5,000 or more within the Republic of China (ROC) for the purpose of engaging in exhibitions or temporary business activities within the period of 1st January to 31st December may claim for a refund of VAT during the period from 1st January to 30th June in the next year following the year in which the transactions were made.

Last updated:2018-02-01