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Tax & Refund

  • Date: 2018-02-14
  • Issued by: Local Tax Bureau

Tax and Service Fee

Usually, the commodity tax has already been included inside the tag price and foreign travelers will not be further charged with taxes. After you shop, the retailers will computerize receipts of uniform invoice or electronic invoice. But in hotels or restaurants, often they will charge extra 10 % service fee.

 

Tax Refund

Eligible Applicants

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

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

5.Temporary entry permit (Note: only eligible for use in claims made at an international airport or seaport, not applicable for on-site or designated tax refund service outside of airport/ports).

 

Tax Rate and Administration Charge

1.Tax rate: 5%

2.Administration charge: 14%

3.Receivable VAT refund= VAT-included price on the receipt ÷1.05×0.05 (rounding to the nearest whole number)

4.Net value of receivable VAT refund = receivable VAT refund *0.14 (rounding down to the nearest whole digit)

 

Goods Eligible for Tax-refund

The goods purchased at the designated TRS-labeled stores and will be carried out of the R.O.C. by the departing travelers, however excluding:

1.Items prohibited from being carried on board aircraft or ships for safety reasons (such as flammables, aerosols, corrosives, magnetic materials, poisonous/toxic substances, explosives, briefcases and attaché cases with installed alarm devices, oxidizers, radioactive materials, and any other articles or substances that according to the relevant regulations of the International Air Transport Association, may pose a flight safety risk when transported by air).

2.Items in contravention of cabin restriction rules.

3.Unaccompanied goods.

4.Specific goods which have been returned, unpacked, consumed or swapped before departure.Note: hotel stay, restaurant bill and duty-free goods are not tax-refundable.

Note: hotel stay, restaurant bill and duty-free goods are not tax-refundable.

 

Minimum Purchase Amount Eligible for Tax Refund

Foreign travelers spend 2000 NT or more in one day purchasing goods at the same designated tax refund store with the TRS-label, should show their entry document to the shop assistant on the purchase day to request for the tax refund form.

 

Regulations Regarding to Tax Refund

The Tax Refund Service at Airports/port terminals

1. Where to Apply: “Tax Refund Service Counters” located at the airport/ seaport

2. When to Apply:Before you check-in your luggage

3. Specific Time Limits:Within 90 days from the purchase date

4. Required Documents for TAX Refund:

a. The original passport. (travel document or entry/ exit permit)

b. The receipt copies of the uniform invoices.

c. The “Application Form for VAT Refunds”

5. Special Notices:

a. To protect your right, please arrive at the airport/port three hours before your departure time for tax refund application.

b. Travelers departing from Taoyuan International Airport and have purchased goods cost less than NT 24,000( including tax) during their stay, are qualified to claim the tax refund at Airport MRT Taipei Main Station(A1) on the departure date. Such conditions do not apply to Tax refund claimed using on-site small-amount or designated Tax refund services.

 

On-site Small-amount Tax Refunds

  1. Where to Apply:Designated TRS-labeled stores
  2. When to Apply:On the same purchase date
  3. Specific Time Limits:Within 90 days from the purchase date
  4. Required Documents for TAX Refund:

    1. The original passport. (travel document or entry/ exit permit)
    2. The receipt copies of the uniform invoices.
  5. Special Notices:

    1. Travelers have purchased goods cost less than NT 24,000 (including tax) on the same date in the same TRS-labeled store are qualified for on-site small-amount Tax refunds.
    2. The following conditions does NOT apply to “on-site small-amount Tax refund”, please claim your tax refund at the airport/ port before departure.

      1.                     i.        The total purchase amount applying for the on-site small-amount Tax refunds has exceeded NT 120,000 including Tax during one visit.
      2.                    ii.        The total purchase amount applying for the on-site small-amount Tax refunds has exceeded NT 240,000 (including Tax) during different visits in the same year.

 

Designated TRS-labeled Stores Available Outside of Airports or Ports

  1. Where to Apply:Designated TRS-labeled service counters outside of airports or ports
  2. When to Apply:20 days before departure
  3. Specific Time Limits:Within 90 days from the purchase date and 20 days from the date tax refund application was filed.
  4. Required Documents for TAX Refund:

    1. The original passport. (travel document or entry/ exit permit)
    2. The receipt copies of uniform invoices.
    3. The “Application Form for VAT Refunds”
    4. International credit cards issued by banks which are authorized by international credit card associations (VISA/Master/JCB).
  5. Special Notices:

    1. Travelers holding the “Tax-Refund Claim Form” from the designated TRS-labeled stores can claim their tax refund at the tax refund service counter inside the stores.
    2. Travelers have to make a security deposit payment with the credit card in advance (7% of the total purchase amount including Tax). Before your departure please visit the E-VAT Refund machine or Tax Refund Service Counter at the airport/port to verify if the goods need to be examined by the customs or not. If the goods are proved disqualified at the customs, travelers must return the tax refund at the Service Counter and request for cancelling the deposit payment.
    3. Those who won’t be able to carry the goods out of Republic of China (R.O.C.) within 20 days from the date which tax refund is claimed shall claim their Tax refund at the Designated Tax Refund Service Counters or at the airport/port.
    4. The deposit will be non-refundable in the following conditions :

      1.                     i.        Travelers didn’t go to the customs at the Tax Refund Service Counter at the airport /port before departure. It is required to be verified whether the goods need to go through the Customs or not at the Service Counter.
      2.                    ii.        Being verified that must to go through the customs but fail to declare the goods or reject the customs inspection.

 

Others

  1. Goods proven disqualified at the customs, will NOT be eligible for the tax refund. If the goods are found opened and used or swabbed by the customs inspections, travelers must return the received tax refund at the tax Refund Service Counter at the airport/ port.
  2. To avoid returning the received tax refund, travelers should check-in the luggage after claiming their tax refund.
  3. Those who haven’t returned the received tax refund as requested will not be eligible for tax refund application until giving back the tax refund received previously.
  4. The tax of goods purchased in Taiwan is only refundable during your stay. Any tax refund application submitted after departure or not approved before departure will not be accepted in the future.
  5. Travelers who can’t not depart as scheduled after receiving the tax refund, shall fill out the declaration and clear customs through the “Goods to Declaration” (Red Line) channel to avoid fines.
  6. In the event of network failure, the tax refund system might shut down at the designated TRS-labeled stores, please submit application again when the system has resumed tax return processing or claim your tax refund at the airport/port before departure.

Reference website:

  • Date : 2017-04-07
  • Hit: 200

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