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Foreign enterprises, institutions, organizations, or associations purchasing goods or services for the purpose of engaging in exhibitions or temporary business activities stipulated in Paragraph 1, Article 7-1 of the Value-Added and Non-Value-Added Business Tax Act and claiming a VAT refund shall obtain and keep complete documentary evidence.

     The National Taxation Bureau of the Northern Area, Ministry of Finance (hereinafter referred to as “NTBNA”) indicated that in order to promote international trade, a foreign enterprise, institution, organization, or association (hereinafter referred to as “foreign business entity”) purchasing goods or services for the purpose of engaging in exhibitions or temporary business activities may claim a value-added business tax (hereinafter referred to as “VAT”) refund in accordance with “The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC”. This tax concession shall comply with the rules in which the foreign business entity without a fixed place of business within the territory of the Republic of China (hereinafter referred to as “ROC”), which purchases the goods or services on which VAT amount is levied to a minimum of NT$5,000 or more within the ROC from a business entity which computes its business tax in accordance with the provisions of Section I of Chapter IV of the Value-Added and Non-Value-Added Business Tax Act (hereinafter referred to as “the Business Tax Act”) for the purpose of engaging in exhibitions or temporary business activities within the period of one year may apply to the competent tax authority for approval of the VAT refund on the aforesaid goods or services as stipulated in Paragraph 1, Article 7-1 of the Business Tax Act. However, the foreign business entity could file other taxable documents in the same year within the time to apply for the VAT refund upon the approval of the competent tax authority for returning the business tax. The amount of the VAT refund applied is not subject to the certain amount of money. Furthermore, the calculation of “within the period of one year” shall start from the date of the first entry of the foreign business entity which participates in exhibitions or temporary business activities in the territory of the ROC. After the expiration of the one-year period, recalculation of the term shall start on the day following the expiration of the one-year period or the re-entry date. Moreover, the foreign business entity may apply to the competent tax authority for approval of the VAT refund within 18 months of the first entry date or start date of the recalculation term following the expiration of the one-year period.  
     The NTBNA advised that the foreign business entity purchasing the goods or services for the purpose of engaging in exhibitions or temporary business activities may qualify for a VAT refund, provided that reciprocal treatment, or exemption from similar taxes, is given to the same institutions of the ROC by the foreign country in which they are performing such activities as are described also above. The foreign business entity shall obtain and keep the following documentary evidence:
1. Receipt copies of duplicate uniform invoices, cash register uniform invoices, computer uniform invoices, or electronic uniform invoices.
2. Receipts or stubs of tickets for taking trains, buses, high speed railway, vessels, or aircraft issued by transportation businesses.
3. A table showing details of shared expenses with the amount of business tax contained therein and the related copies of original documentary evidence.
4. Other documentary evidence specifying the amount of the VAT and approved by the Ministry of Finance.
    Lastly, the NTBNA stated that the foreign business entity can use the website of our eTax Portal, Ministry of Finance (https://www.etax.nat.gov.tw) to gain access to the “Exhibitors' VAT Refund System” to reach the related tax refund guidelines and application forms. If you have further questions or concerns, please contact the NTBNA through our toll-free telephone number at 0800-000-321. The NTBNA shall always be at your service.
 

Issued:National Taxation Bureau of Northern Area Release date:2021-02-19 Last updated:2021-02-19 Click times:429