The foreign business can via-email at the website of Ministry of Finance＜www.etax.nat.gov.tw＞Exhibitors' VAT Refund System to get the "Article 7-1 of Value-added and Non-value-added Business Tax Act", "The Regulations Governing the Claiming of VAT Refunds for Goods And Services Eligible for VAT Purchase by Enterprises, Institutions, Organizations or Associations Engaging in Exhibition or Temporary Commercial Activities Within the Territory of the ROC" and the related tax refunds guidelines and application forms.