萬國法律事務所

The Ministry of Finance has amended several provisions of the Regulations Governing the Claiming of VAT Refunds. After 1 December 2012, foreign entities will no longer be required to submit certificates recording the passport numbers and documents used in connection with the entry or exit of Taiwan of their employees engaging in exhibitions or temporary business activities.

In the past, if dispatched employees of foreign entities resigned, the foreign entities had great difficulty in obtaining relevant certificates and thus were deprived of the right to claim VAT refunds. The past requirement was not consistent with international custom. Referring to the practice in Germany, England, Holland, and other countries, the Ministry of Finance agreed that foreign entities will in the future only need to present documents proving that they did send employees to engage in business activities in Taiwan. They will not be obligated to show the entry or exit records of the employees.