Important Notes for Declaring the Application for Refund of Business Tax for Imported Goods

• Import goods that have not been used can be returned for export and the business tax can be refunded.
• The application for refunding the business tax must be made within 3 months from the day after the import of the original goods and before the re-export, with relevant documents.
• For re-exported goods that have not been used, the application for refunding the import tax should be made by filling out the appropriate forms and providing the necessary information.
• It is important to follow the declaration regulations to avoid losing the opportunity to refund the business tax.

Source: mof.gov.tw

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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