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Exhibitors VAT Refund System
An augmentation to Article 7-1 of “The Value-Added and Non-Value-Added Business
Tax Act” was promulgated by the President The Ministry of Finance (MOF) said in
order to promote firms’ competitivity in exporting, an augmentation to Article 7-1
of “The Value-Added and Non-Value-Added Business Tax Act”(the Act) was promulgated
by the President on 5th May, 2010. Foreign enterprises, institutions, organizations,
or associations without fixed places of business within the territory of the ROC,
which purchase the goods or services eligible for the value-added business tax (VAT)
conforming to certain terms for the purpose of engaging in exhibitions or temporary
business activities, may qualify for a VAT refund on the aforesaid goods or services,
provided that reciprocal treatment is in place.
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