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 48,000 (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:3.8%(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/