Q&A

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  • How should uniform invoice be issued when return, swap or allowance happened to eligible goods purchased by foreign travelers?

    The authorized store shall handle it in accordance with Article 20 of Regulations Governing the Use of Uniform Invoices.  After the formerly issued uniform invoice has been nullified due to sales return, swap or allowance, the issuing date and number of formerly issued uniform invoice shall be noted on re-issued uniform invoice.

  • How should sales return, swap, or allowance that happened in the month the goods were purchased be processed for foreign traveler who applies for sales return, swap, or allowance before departure, or files for Smaill Sum VAT Refund at the Same Site, provided he/she plans to file for VAT refunds at the airport/seaport or has filed for VAT refunds at Designated Counter for Tax Refund Service?

    (1) The authorized store shall recover the receipt copies of formerly issued uniform invoices or e-invoices and “Application Form for VAT Refunds” or” Application for Confirmation of a Small Sum VAT Refund at the Same Site”, note the return, swap or allowance in Tax Refund System for Foreign Tranvelers after reissuing the uniform invoices, and re-issue “Application Form for VAT Refunds” or “Application for Confirmation of a Small Sum VAT Refund at the Same Site” to the foreign traveler, however, the trading date shall remain as the same as the original purchase date and shall not be changed. 
    (2) The date and number of formerly issued uniform invoices shall be noted on the reissued in-voices after sales return, swap or allowances have been processed. 
    (3) If the total amount (tax inclusive) of eligible goods purchased on the same day is less than NT$2,000 after sales return, swap, or allowances, the authorized store shall note the return, swap, or allowance of the goods in tax refund system for foreign travelers. Reissuing of “Application Form for VAT Refunds” or “Application for Confirmation of a Small Sum VAT Refund at the Same Site” is not necessary.
    (4) In the event the overpaid refunds occurred for cases of a small sum VAT refund at the same site, the authorized store shall recover overpaid refunds from foreign traveler and offset the ac-count by itself. The private tax refunder will not return such overpaid refunds to authorized stores.
    (5) In case the former “Application Form for VAT Refunds” or the “Application for Confirmation of a Small Sum VAT Refund at the Same Site” are unable to be recovered, the authorized store shall, after the identity of the foreign traveler has been confirmed, reissue “Application Form for VAT Refunds” or “Application for Confirmation of a Small Sum VAT Refund at the Same Site” through tax refund system for foreign travelers, and note in the system that the recover of former “Application Form for VAT Refunds” is failed.

     

  • For foreign travelers having claimed the on-site small-amount VAT refunds and intending to return or exchange goods prior to departure, what shall authorized stores do?

    For foreign travelers having claimed the on-site small-amount VAT refunds and intending to return or exchange goods prior to departure, authorized stores shall fill in the 40F Payment Statement and ask the foreign travelers to return the refunds.

     

  • What shall authorized stores be aware of when issuing the Application Form for VAT Refunds?

    (1) When issuing the VAT Refund Claim Form, the authorized store shall log in the tax refund system of private operators and input and transmit the following content, and then print out the VAT Refund Claim Form, stamp it with the uniform invoice stamp, and deliver the VAT Refund Claim Form to foreign travelers for records:
    1. Foreign travelers’ basic information. 
    2. Date of purchase.
    3. Number of uniform invoices for eligible goods issued by authorized stores.
    4. Name, type, quantity, unit price, and amount of each eligible good, and the amount of refundable sales tax in order. If a number is used to represent the name of a product in the uniform invoice, the number and name of the product shall be noted at the same time.
    (2 )When foreign travelers request authorized stores to issue the VAT Refund Claim Form, authorized stores shall check the foreign travelers’ passports and confirm their date of entry. 
    (3) If foreign travelers are recorded in the tax refund system due to the breach of the Regulation, authorized stores shall not process their application for tax refunds, except for those who have returned the tax refunds. 

     

  • In what conditions can authorized stores issue the Application Form for VAT Refunds manually?

    (1) If the tax refund system breaks down due to network failure or the network is disconnected due to other reasons not attributable to authorized stores, authorized stores shall manually issue the “Application Form for VAT Refunds—in case of network failure” stamped with the uniform invoice seal and signed by foreign travelers and deliver the Form and the uniform invoice to foreign travelers for receipt. 
    (2) Authorized stores shall download the “Application Form for VAT Refunds—in case of network failure” when the tax refund system is normally functioned, or prepare the written form provided by private operators for manual issuance in case of network failure or system malfunction.

     

  • How shall authorized stores register eligible expensive goods in the Application Form for VAT Refunds?

    When authorized stores register expensive goods eligible for VAT refunds purchased by foreign travelers in the Application Form for VAT Refunds, the name, model, and serial number of the goods shall be clearly visible in the appearance, label, and warranty (such as, the model specified in the Application Form for VAT Refunds shall be consistent with that specified in the warranty).

     

  • In what conditions shall authorized stores issue the Application for Confirmation of a Small Sum VAT Refund at the Same Site?

    When the accumulated amount of purchase of goods eligible for on-site small-amount VAT refunds (VAT inclusive) is less than NT$48,000 (effective from January 1, 2019)on the same day with the authorized stores, or the total purchase amount of the VAT-inclusive price for goods more than NT 120,000 during the stay in Taiwan or the on-site small-amount VAT refund with the total purchase amount the VAT-inclusive price for goods more than NT 240,000 in a year, authorized stores shall issue, transmit, and print the Application for Confirmation of a Small Sum VAT Refund at the Same Site from the tax refund system. 

     

  • If authorized stores do not issue uniform invoices for eligible goods and non-eligible goods separately, or issue the Application Form for VAT Refunds by mistake when selling the non-eligible goods, will any fine be imposed?

    Currently, no fine will be imposed. However, if authorized stores issue the VAT Refund Claim Form not in accordance with regulations or falsely, causing troubles to Customs or other abnormalities, and fail to make corrections within the deadline designated by the local competent tax collection authority, the local competent tax collection authority will abolish their qualification.

  • If the manually issued Application Form for VAT Refunds presented by foreign travelers cannot be found in the tax refund system, or the tax refund system breaks down due to network failure or other causes, what should private operators do?

    (1) If the foresaid case is due to the manually issued Application Form for VAT Refunds by authorized stores and has not been registered after the network returns to a normal status, private operators shall ask authorized stores to complete the registration immediately; for fear of influencing foreign travelers’ interests, foreign travelers are allowed to apply for the VAT refunds after verifying the Application Form for VAT Refunds.(1) If the foresaid case is due to the manually issued Application Form for VAT Refunds by authorized stores and has not been registered after the network returns to a normal status, private operators shall ask authorized stores to complete the registration immediately; for fear of influencing foreign travelers’ interests, foreign travelers are allowed to apply for the VAT refunds after verifying the Application Form for VAT Refunds.

    (2) Private operators shall examine the entry permits of foreign travelers and verify the consistency between the Application Form for VAT Refunds and the uniform invoices or electronic invoices, and manually examine whether eligible goods shall go through Customs. If eligible goods do not need to go through Customs or are qualified by Customs, the tax refunds will be approved manually. 

    (3) Private operators shall urge authorized stores to complete the registration and manual approval of tax refunds after the tax refund system returns to a normal status.


     

     

  • What shall authorized stores be aware of when issuing the “Application Form for VAT Refunds - in case of network failure” manually?

    (1) Receivable VAT refunds for the foresaid items are calculated as follows:
    Receivable VAT refunds=tax-included price on the receipt÷1.05×0.05 (rounding to the nearest whole number)
    (2) The number of manually issued Application Form for VAT Refunds shall be assigned in accordance with the private operators’ coding rules. Repeated numbers shall be avoided.
    (3) When the Internet or system returns to a normal status, authorized stores shall register the detail of VAT refunds on eligible goods purchased by foreign travelers (the “VAT refund detail”) and the time and cause of abnormality immediately in the tax refund system; in addition, authorized stores shall change the system transaction date to the actual date of transaction.

  • If foreign travelers do not ask authorized stores to issue the Application Form for VAT Refunds on the date of purchase, can they ask the authorized stores to do the same the next day?

    No. If foreign travelers do not ask authorized stores to issue the Application Form for VAT Refunds on the date of purchase, they lose their qualification starting from the next day.

  • In what conditions shall authorized stores issue the “Application Form for VAT Refunds”?

    (1) When the total amount of the VAT-inclusive price for eligible goods purchased by foreign travelers is more than NT$2,000, authorized stores shall issue the Application Form for VAT Refunds using the tax refund system of private operators upon the date of purchase. 
    (2) The Application Form for VAT Refunds shall not be issued for goods not eligible for VAT refunds (including service and duty-free goods).

     

  • In what conditions may the local competent tax collection authority of the place where the store is located abolish the qualification of authorized stores? When can the applicant submit the application for becoming authorized stores again?

    (1) If authorized stores have one of the following circumstances, the local competent tax collection authority of the place where the store is located may abolish their qualification and report to private operators:
    1. Authorized stores have already applied for the cancellation of registration or termination of operation.
    2. The registration is canceled or abolished or the authorized stores are shut down by the competent authority.  
    3. Authorized stores stop the business without authorization. 
    4. Authorized stores have outstanding confirmed sales tax, profit-seeking enterprise income tax, and fines, or do not use electronic invoices. 
    5. Authorized stores rescind or terminate the contract with private operators. 
    6. Authorized stores issue the manual VAT Refund Claim Form not in accordance with Article 12 of the Regulations Regarding the Claiming of VAT Refunds by Foreign Travelers Purchasing Goods Eligible for VAT Refund or falsely, causing troubles to Customs or other abnormalities, and fail to make corrections within the deadline designated by the local competent tax collection authority.
    (2) Authorized stores whose qualifications are abolished due to the reasons specified in the subparagraph 2, 3, and 6 of the preceding paragraph shall not submit the application within one year.
    (3) After the qualification of authorized stores is abolished by the local competent tax collection authority of the place where the store is located, authorized stores shall stop using the TRS labels and tax refund system.

  • If foreign travelers obtain the Application Form for VAT Refunds on the date of purchase but lose it, can they apply for the reissuance?

    Yes. If foreign travelers obtain the Application Form for VAT Refunds on the date of purchase but lose it, they can bring the passport, travel document, entry/exit permit, or temporary entry permit to apply for the reissuance with the original authorized stores that issue the Application Form for VAT Refunds. Authorized stores may make a copy of the Application Form for VAT Refunds and stamp it with the uniform invoice stamp and note “Reissued” on the Application Form for VAT Refunds and deliver it to the foreign travelers; authorized stores may also retrieve the original Application Form for VAT Refunds via the tax refund system and click the column “Original Application Form for VAT Refunds unrecovered” and note the reason for reissuance,  and then print the Application Form for VAT Refunds and stamp it with the uniform invoice stamp and deliver it to the foreign travelers.

  • When the tax refund system is unable to function for Customs to obtain the details of tax refunds of foreign travelers due to network failure or other reasons, what should private operators do?

    When the tax refund system is unable to function for Customs to obtain the details of tax refunds of foreign travelers due to network failure or other reasons, private operators shall confirm the identity of foreign travelers and reissue the VAT Refund Claim Form for foreign travelers to apply for Customs inspections.

  • How may authorized stores process the change in the operating address?

    When an authorized store relocates to a new business address, it shall submit the completed iTRS Application Form and Power of Attorney to the private tax refund operator in advance. Within 5 days upon the receipt or notification of relocation, the private tax refund operator shall report to the local competent tax collection authority of the place where the store is relocated and inform the original local competent tax collection authority.

  • When private operators print the VAT Refund Assessment Certificate for foreign travelers' record, what shall the VAT Refund Assessment Certificate contain?

    (1) The number of VAT Refund Assessment Certificate. The number shall not be replicate. The coding rule shall be formulated by private operators and elaborated when the Certificate is submitted to Ministry of Finance for approval.
    (2) VAT refund methods (the tax refund service at airports/port terminals/on-site small-amount VAT refunds/ designated counter for tax refund service).
    (3) Date of VAT refunds approved.
    (4) Amount of VAT refunds approved.
    (5) Payment term of VAT refunds.
    (6) Transaction fee or other expenses collected.
    (7) Net VAT refund.
    (8) Basic information of foreign travelers (name, nationality, passport number/travel document number/entry/exit permit number/ID number of entry/exit permit).
    (9) Detail and cause of disqualified VAT refunds by Customs inspections.
    (10) Other information required by the subordinate agency of Ministry of Finance to be specified in accordance with the Regulations.

     

  • How shall authorized stores check foreign travelers’passports?

    They shall use the foeign traveler tax refund service system to check the traveller’s immigration information and check their arrival information to confirm that they stay for no more than 183 days in the Republic of China from the date of arrival; and shall check if the foreign traveler is listed on the Sanctions list by Ministry of Justice in accordance with Financing of Terrorism Prevention and Control Law.
    (1) Check the entry/exit permits of travelers from China, Hong Kong and Macao and input the ID numbers in the tax refund system if there is no column for their ID numbers.
    (2) Check the passport of a country other than the R.O.C., R.O.C. passport without personal ID No. recorded, or temporary entry permits of travelers not from China, Hong Kong and Macao.
    (3) The number of entry/exit permits of travelers from China, Hong Kong and Macao and the number of arrival of travelers not from China, Hong Kong and Macao shall be input in the passport number column.
    (4) If the foreign traveler’s entry date cannot be confirmed using the foreign traveler tax refund system, the entry date may be entered in manual after examined the entry permit certificate, and be noted in the foreign traveler tax refund system.

  • What are the qualifications for authorized stores? (Effective from January 1, 2019)

    Starting from May 1, 2016, the tax refunds for eligible goods purchased by foreign travelers are commissioned to private operators. Authorized stores meeting the following conditions shall enter into the contract with private operators and obtain the consent of the local competent tax collection authority of the place where the store is located in order to display the Tax Refund Shopping (TRS) label for selling eligible goods and use the tax refund system: 
    (1) Pay up confirmed sales tax, profit-seeking enterprise income tax, and fines. 
    (2) Using electronic invoices.
    Before December 31, 2020, Stores that have not started using electronic invoices may still enter into the contract with private tax refund operators to become authorized stores. However, the qualification of authorized stores shall be abolished by the local competent tax collection authority if they fail to use electronic invoices according to relevant regulations after January 1, 2021.

  • What are specific time limits for goods to be carried out of the R.O.C. regulated in the above mentioned tax refund methods?

    (1) VAT refund service at airports/seaport terminals: Within 90 days from the purchase date. 
    (2) On-site small-amount VAT refunds: Within 90 days from the purchase date.
    (3) Designated Counter for Tax Refund Service: Within 90 days from the purchase date and 20 days from the date tax refund application is filed.