Guidelines for Claiming Value-Added Tax Refunds for Trade Shows/Exhibitions or Temporary Business Activities
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The new “Guidelines for Claiming Value Added Tax (VAT) Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the R.O.C.” is ready.
With this new measure in place, Canadian enterprises, institutions, organizations, or associations engaging in exhibitions, trade shows or temporary business activities including but not limited to business trips, human resources/educational events, market research, purchases of business related goods, holding or attending international conferences, etc. will be eligible for VAT refunds.