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  • Q & A Regarding Implementation of VAT Refunds for Foreign Businesses Engaging in Exhibitions

    Q&A Regarding Implementation of VAT Refunds for Foreign Businesses Engaging in Exhibitions

    Definition

    1.

    Q:


    A:

    What is VAT refunds for the foreign business engaging in exhibitions?


    A foreign enterprise, institution, organization or association without a fixed place of business within the territory of the ROC which purchases goods or services on which value-added business tax (VAT) is levied to a total of NT$5,000 or more within the Republic of China (ROC) for the purpose of engaging in exhibitions or temporary business activities within the period of 1st January to 31st December may claim for a refund of VAT during the period from 1st January to 30th June in the next year following the year in which the transactions were made.

    2.

    Q:


    A:

    What is exhibition?


    Engagement in activities for the displaying or exhibiting of the goods or services of the principal and ancillary business of the foreign enterprise, institution, organization or association within the territory of the ROC in order to promote business.

    3.

    Q:


    A:

    What is temporary business activities?


    Engagement in business activities including business trips, manpower education, investigation of market conditions, performance of market research, purchasing of business-related goods, holding of or attendance at international conferences, generation of business, business interaction, holding of marketing seminars, and other such temporary business activities in relation to the business of the principal and ancillary businesses which are approved by Ministry of Finance.

    4.

    Q:


    A:

    What is value-added tax?What is tax rate of VAT?

    (1)

    The business tax paid by a business entity which computes its tax in accordance with the provisions of Section I of Chapter IV of the VAT Act when it purchases goods or services.

    (2)

    The tax rate is 5﹪.

    5.

    Q:


    A:

    Where can the foreign business get the information regarding VAT refunds for foreign businesses engaging in exhibitions?


    The foreign business can via-email at the website of Ministry of Finance<www.etax.nat.gov.tw>\Exhibitors' VAT Refund System to get the “Article 7-1 of Value-added and Non-value-added Business Tax Act”, “The Regulations Governing the Claiming of VAT Refunds for Goods And Services Eligible for VAT Purchase by Enterprises, Institutions, Organizations or Associations Engaging in Exhibition or Temporary Commercial Activities Within the Territory of the ROC” and the related tax refunds guidelines and application forms.

    The Qualification of Applicant and The Scope of VAT Refunds

    6.

    Q:

    A:

    What conditions are required for applying VAT refunds?

    1. The foreign enterprise, institution, organization or association has no fixed place of business within the territory of the ROC.
    2. The foreign enterprise, institution, organization or association has a qualification of business registration or similar business registration approved by the competent authority in the country where the head office of the enterprise, institution, organization or association is located. However, conformance to any one of the following circumstances is excluded:

    (1)

    Where the foreign enterprise, institution, organization or association is exempted from business registration or similar business registration in accordance with the tax law of the country where the head office of the enterprise, institution, organization or association is located.

    (2)

    Where there is no business tax or similar taxes levied in the country where the head office of the enterprise, institution, organization or association is located. Such foreign enterprise, institution, organization or association shall have a certificate of registration or permit for establishment approved by the competent authority of the country.

    1. The country where the head office of the enterprise, institution, organization or association is located provides reciprocal treatment or exempts similar taxes.

    7.

    Q:


    A:

    Is it necessary to reach a certain amount for applying VAT refunds?


    Purchase of goods or services on which VAT is levied to a total of NT$ 5,000 or more (NT$2,500 or more from July 1st to December 31st, 2010) from a business entity which computes its business tax liability under Section I of Chapter IV of the VAT Act for the purpose of engaging in exhibitions or temporary business activities the same year (1st January to 31st December).

    8.

    Q:

    A:

    Which documentary evidences are acquired for VAT refunds?

    Obtaining and keeping of the following documentary evidence within the transaction dates of 1st January to 31st December in the same year:

    (1)

    Receipt copies of duplicate uniform invoicescash register uniform invoices ,or computer uniform invoices.

    (2)

    Receipts issued by public utility businesses, which supply water, electricity, gas, telecommunications, and etc.

    (3)

    Receipts or stubs of tickets for taking trains, buses, vessels, aircraft issued by transportation businesses.

    (4)

    A table showing details of shared expenses with the amount of business tax contained therein and the related copies of original documentary evidence.

    (5)

    Other documentary evidence specifying the amount of the VAT and approved by the Ministry of Finance.

    9.

    Q:

    A:

    Which goods or services are not available for applying VAT refunds?

    (1)

    Goods or services purchased are not for the use of exhibition or temporary business activity.

    (2)

    Goods or services purchased are not for the principal or ancillary business operations.

    (3)

    Goods or services are used for the purposes of public relations.

    (4)

    Goods or services are used for rewarding individual employees.

    (5)

    Passenger cars are for personal use.

    (6)

    The documentary evidence used in application for a claim for a refund of VAT in accordance with “The Regulations Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund” may not be used to claim for a refund of VAT in accordance with the Regulations herein.

    Application

    10

    Q:


    A:

    Where can the foreign business get the application forms of VAT refunds for foreign business engaging in exhibitions?


    The foreign business can via-email at the website of Ministry of Finance<www.etax.nat.gov.tw>\Exhibitors' VAT Refund System\ application to fill in the details and print out the application and relevant attachments.

    11.

    Q:


    A:

    What documents shall be enclosed for VAT refunds application?


    Following documents in Chinese or English shall be enclosed:

    (1)

    The application form stipulated by Ministry of Finance.

    (2)

    A certificate of qualification for business registration or similar business registration (effective for one year from the date of issuance) approved by the competent tax authority in the country where the head office of the enterprise, institution, organization or association is located. However, in the case that such enterprise, institution, organization or association is exempted from business registration or similar business registration in accordance with the tax law of the country in which its head office is located and there is no business tax or similar taxes levied in that country, it shall submit the certificate of registration or permission for establishment (effective for one year from the date of issuance) approved by the competent authority of the country.

    (3)

    Documentation describing the sending of personnel to the ROC and their participation in the exhibition or temporary business activities.

    (4)

    The original documentary evidence specified in item 2 of the Guidelines (Please assign numbers to the documents of activities in the lower right corner of the documents by activity. For example: if there were two exhibitions within the territory of R.O. C. in the whole year, and where five documents are enclosed for the first exhibition (Activity No. 1), the aforesaid documents shall be assigned the numbers 1-1, 1-2, 1-3, 1-4, 1-5 in the lower right corner in order and three documents are enclosed for the second exhibition (Activity No. 2), the aforesaid documents shall be assigned the number 2-1, 2-2, 2-3 in the lower right in order. In addition, enter the details of aforesaid documents in the documentary evidence column in Attachment 1 of the application.

    (5)

    A letter of attorney appointing the agent of the foreign enterprise, institution, organization or association authorized to act on its behalf in claiming the VAT refund.

    12.

    Q:

    A:

    Whether the applicant shall submit original documentary evidences as applying for VAT refunds? Will the tax authority return the original documentary evidences to the applicant?

    The applicant must submit the original invoice or receipt for VAT refunds application. The tax authority will not return the original documentary evidences to the applicant.

    13.

    Q:

    A:

    What is the deadline for VAT refunds applicable for the foreign business engaging in exhibitions?

    (1)

    The documentary evidence regarding exhibition or temporary business activities obtained in previous year (1st January to 31st December) shall be submitted all together during the period from 1st January to 30th June in the following year. If a foreign enterprise, institution, organization or association does not claim for a refund of VAT before the deadline, it is not allowed to claim after that period. Preceding deadline shall be the day that the applicant submits to the tax authority in person or via mail(evidence by the postmark).

    (2)

    In the case that the application for the VAT refund was submitted within the period prior to the preceding deadline, and subsequently, another application with other documentary evidence was submitted after the aforesaid application, the date and amount of VAT refund for which application was made before shall be specified in the application. The total of the VAT refund would be calculated according to the accumulated total amount of all of the applications. However, if a foreign enterprise, institution, organization or association does not claim for a refund of VAT before the deadline, it is not allowed to claim after that period.

    (3)

    The deadline for claiming for a refund of VAT for engagement in exhibition or temporary business activities in cross years shall be separated into different years by the transaction dates recorded in applicable documentary evidence and shall be submitted during the period from 1st January to 30th June in next year, respectively.

    14.

    Q:

    A:

    Is it necessary for application in person?

    The foreign business may apply VAT refunds in person or appoint an agent for filling application on behalf.

    15.

    Q:


    A:

    What is the competent tax authority for the acceptance of applications?

    (1)

    In the case that a foreign enterprise, institution, organization or association applies by itself for the VAT refund, the Taipei National Tax Administration, Ministry of Finance

    (2)

    In cast that a foreign enterprise, institution, organization or association appoints a foreign agent to apply on its behalf, the Taipei National Tax Administration, Ministry of Finance.

    (3)

    In the case that a foreign enterprise, institution, organization or association appoints a local agent to apply on its behalf, the local competent tax authority where the agent is located. The location referred to herein means the registered place of professional practitioner (e.g.: accountant, bookkeeper, lawyer etc.); or the registered principal office of a business entity, domicile or residential location for an individual.

    16.

    Q:

    A:

    How long does the competent tax authority audit the VAT refunds applications?

    The tax authority shall review the applications and submit a letter of approval or rejection to notice the applicant or its agent within 2 months. However, if there is incomplete or error found in application or lack of certificate regarding the VAT refund application, the notice for correction or supplement will be served via letter or email and the disposition for approval or rejection shall be made within 2 months from the next day of correction. In case that the disposition for approval or rejection cannot be made within 2 months under special conditions, the extension may be applied for 2 months. However, the extension shall be subject to once only.

    Tax Refunds

    17.

    Q:

    A:

    How to calculate the amount of VAT refunds?

    The amount of the VAT = Total amount of purchase receipts ÷ (1 + applicable tax rate) × applicable tax rate (5%)
    【In the case that the last figure of the amount of the VAT on purchases is less than one dollar of circulating currency, the rounding-off system shall be used in the calculation】

    18.

    Q:

    A:

    Is it necessary to open a domestic bank account for tax refunds?

    It is unnecessary to open a domestic bank account additionally. The applicant may choose tax refunds through transfer or check. For choosing transfer, the amount of tax refunds will be deposited to the account appointed by the applicant or its agent.

    19.

    Q:

    A:

    What are the methods and currencies for application of VAT refunds?

    The applicant may choose one of following methods to receive the VAT refund and shall specify the method by which the tax refund is to be received in the application and appoint the applicant or its agent as beneficiary:

    (1)

    VAT refund via remittance: The VAT refund made via remittance means the direct transfer of the refund to a deposit account appointed by the applicant or its agent (the scope of authorization in terms of the amount payable to the agent shall be specified in the letter of attorney). In addition, in order to avoid mistakes in the processing of the remittance, please provide a photocopy of a passbook account or other document related to the said deposit account for reference. The said deposit account may be a deposit account in NT$ or foreign currency within the territory of the ROC or a deposit account in financial institute outside the ROC.

    1. Transfer of NT$ to a domestic account assigned by the foreign enterprise, institution, organization or association.
    2. For transfer of foreign currency to a domestic or foreign account assigned by the foreign enterprise, institution, organization or association, the tax refund shall be paid in foreign currency converted at the foreign exchange rate on the conversion date with a deduction for the amount of fees for exchange and remittance and other relevant expenses. In addition, the currency shall also be specified in the application. In the case that the currency is not a listed currency within the ROC, the amount paid shall be calculated in US dollars.

    (2)

    VAT refunds via check: The check issued in payment of a VAT refund means an “account payee only” check in NT$ only payable to the applicant or its agent issued by competent tax authority (the scope of authorization in term of amount payable to the agent shall be specified in the letter of attorney). In addition, the applicant shall specify the receiving address in the application form.

  • Date: 101/11/13


更新日期:106年01月17日