外籍旅客(自入境日起停留天數未達183天者)於同一天於本公司購買退稅範圍內商品總金額累計
達新臺幣2,000元以上,並於購買當日至本公司13F卡友服務中心辦理退稅,且需於購物日起
90天內將商品攜帶出境。

說明:
現場小額退稅(消費金額24,000元以下(含)):於本公司13F卡友服務中心辦理後,即可直接,
    退現金並於消費發票上註記「旅客已申請退營業稅」章
海關退稅(消費金額超過24,001元以上):於本公司13F卡友服務中心辦理後,並於消費
    發票上註記「可退稅」章,方可至機場海關申請退稅款。
☆ 若當次來台消費累計金額超過新臺幣12萬元者或當年度累計超過24萬元者,則無法辦理現場
    小額退稅,但須於本公司13F卡友服務中心辦理『外籍旅客購買特訂貨物退稅明細申請表』
    方可至機場海關申驗退稅。(退稅系統會自動判斷)
退稅金額≒消費金額的4%(已扣除14%手續費)

1.適用對象:持下列證照入境之旅客
(一)非中華民國之護照。
(二)未加註國民身分證統一編號之中華民國護照。
(三)旅行證。
(四)入出境證+護照 (大陸及港、澳旅客)
(若無法提供上述證照正本之外籍旅客,依退稅規定恕無法辦理!)

2.退稅之範圍:購買供日常生活使用且將隨行攜帶出境之應課徵營業稅貨物。
但下列貨物不包括在內:
(一)因安全理由,不得攜帶上飛機或船舶之貨物。
(二)不符機艙限制規定之貨物。
(三)未隨行攜帶出境之貨物。
(四)在中華民國境內即已全部或部份使用之可消耗性物品。
(五)包裝不完整之商品。
(六)勞務或免稅貨物之消費。


Foreign travelers spend NT2,000 or more in one day purchasing goods from
KUANG SAN SOGO Department Stores, may claim tax refund at the tax refund
service counter on the same day.

On-site small-amount tax refund.
Travelers have purchased goods cost less than NT 24,000 (including tax) on the same
date in KUANG SAN SOGO Department Stores are qualified for claiming cash refund.

Claiming tax refund at the airport/port before departure.
The total purchase amount has exceeded NT 240,001 (including Tax) on the same
date in KUANG SAN SOGO Department Stores, travelers have received the tax refund
form at tax refund service counter of KUANG SAN SOGO Department Stores.

The following conditions does NOT apply to "on-site small-amount tax refund".
Please claim your tax refund at the airport/ port before departure.
※ The total purchase amount applying for the on-site small-amount tax refunds has
    exceeded NT 120,000 including Tax during one visit.
※ The total purchase amount applying for the on-site small-amount tax refunds has
    exceeded NT 240,001 (including Tax) during different visits in the same year.

Tax rate:4%(including administration charge)
※ 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:
※ Passport of a country other than the R.O.C.
※ R.O.C. passport without personal ID No. recorded
※ Travel documents
※ Entry/exit permits
※ 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).
※ 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:
※ Items prohibited from being carried on board aircraft or ships for safety reasons
※ Items in contravention of cabin restriction rules.
※ Unaccompanied goods.
※ 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.
※ Commercial use and duty-free goods are not tax-refundable.
※ Notice for Return

Travelers must present the following documents to the original tax refund service counter:
※ The original copies of uniform invoices.
※ The original "Tax-Refund Claim Form" or "Approval Form for On-site Small-amount
    Tax Refunds".

☆ For further details, please visit the E-VAT Refund website:     http://www.taxrefund.net.tw/ttr/