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What are foreign travelers?

Travelers who enter the R.O.C. with any of the following documents and stay for no more than 183 days from the date of arrival:

(1) Passport of a country other than the R.O.C.

(2) R.O.C. passport without personal ID No. recorded.

(3) Travel documents.

(4) Entry/exit permits. (including entry/exit permit certificates issued by the National Immigration Agency, Ministry of the Interior).

(5) Temporary entry permit (Note: only eligible for VAT refund claims made at an international airport or seaport).

Issued:National Taxation Bureau of Southern Area Release date:2021-08-06 Last updated:2023-08-15 Click times:277