Claiming back taxes on exports


I’m in the process of setting up a company, but am confused about claiming back taxes on exports.

I’ve been told (by legal firm helping me set up company) that registration at a virtual office address can lead to being unable to claim back taxes on exports. But they’ve not really told me exactly why.

When I suggested alternative registration addresses, they said they couldn’t guarantee I’d be able to claim back taxes on exports. Apparently, interpretation of the rules can come down to the local tax authority (I’m outside Taipei, but I’ve been using a Taipei-based consultant for company set up).

Does anyone have any insight into this? My contact at the company setup consultancy is a lawyer, so perhaps he isn’t up on the accountancy side of things.