# Sales tax refund at department stores?

**URL:** <https://tw.forumosa.com/t/sales-tax-refund-at-department-stores/61438>\
**Category:** Living in Taiwan\
**Created:** [November 7, 2010, 5:29pm UTC](https://tw.forumosa.com/t/sales-tax-refund-at-department-stores/61438 "2010-11-07T17:29:40Z")\
**Posts on this page:** 1\
**Showing post:** 3

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**Author:** ![Celeborn](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/celeborn/32/26102_2.png) [@Celeborn](https://tw.forumosa.com/u/Celeborn)\
**Post date:** [January 9, 2025, 10:55pm UTC](https://tw.forumosa.com/t/sales-tax-refund-at-department-stores/61438/3 "2025-01-09T22:55:49Z")

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> [@catfish13](#):
>
> I don’t suppose if any of you knows whether ARC holders can get sales tax refunded on purchases made at department stores like Shinkong Mitsukoshi?

AI says

> No, ARC holders and foreign residents in Taiwan are not eligible for the tourist VAT refund. The tax refund is specifically for foreign tourists who meet these criteria:
> 
> - Enter Taiwan with a foreign passport or travel documents
> - Stay for no more than 183 days from arrival date
> - Are not current ARC holders[1][5]
> 
> Even if an ARC holder is planning to leave Taiwan permanently, they cannot claim the tourist VAT refund while still holding a valid ARC[1]. The system is designed exclusively for tourists, and residents (including those with ARCs) must pay the standard 5% VAT without refund eligibility.
> 
> If someone transitions from being an ARC holder to a tourist status (after canceling their ARC), they would need to re-enter Taiwan as a tourist to be eligible for future VAT refunds[1].
> 
> Citations:  
> [1] Tourist Tax Refund for ARC holder permanently leaving Taiwan. Is it … [Tourist Tax Refund for ARC holder permanently leaving Taiwan. Is it possible?](https://tw.forumosa.com/t/tourist-tax-refund-for-arc-holder-permanently-leaving-taiwan-is-it-possible/238244)  
> [2] Q1：When are foreigners required to file their income tax returns in … [Q1：When are foreigners required to file their income tax returns in the Republic of China (R.O.C.)?-National Taxation Bureau of Taipei](https://www.ntbt.gov.tw/English/singlehtml/71b35f4132414a35a91daf5aeebbb801?cntId=50d25ba6f78a4abc9ac8b88ccb4c2231)  
> [3] Taiwan Tax Refund for Foreign Tourists-Ministry of Finance, R.O.C [Taiwan Tax Refund for Foreign Tourists-Ministry of Finance, R.O.C](https://www.mof.gov.tw/eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=32bc7af09c4840d1a781991c4f753851)  
> [4] [PDF] Taxation For Foreigners In Taiwan [https://ws.hl.gov.tw/Download.ashx?u=LzAwMS9VcGxvYWQvNTQwL3JlbGZpbGUvMjU5MjgvMTEyNDEvNDQxZGI0YTEtOTg5MC00N2VjLWI3ZGYtNjRhYjJjMDkyOWNkLnBkZg%3D%3D&n=56iF5YuZ55u46Zec5ZWP562U6ZuG6Iux5paH54mILnBkZg%3D%3D](https://ws.hl.gov.tw/Download.ashx?u=LzAwMS9VcGxvYWQvNTQwL3JlbGZpbGUvMjU5MjgvMTEyNDEvNDQxZGI0YTEtOTg5MC00N2VjLWI3ZGYtNjRhYjJjMDkyOWNkLnBkZg%3D%3D&n=56iF5YuZ55u46Zec5ZWP562U6ZuG6Iux5paH54mILnBkZg%3D%3D)  
> [5] Goods Eligible for Tax-refund [Content](https://www.taxrefund.net.tw/ttr/info/8a8c512c53c2138e0153c216df0f000a?lang=en_US)  
> [6] VAT Refund \> Tourism Administration, Republic of China (Taiwan) [VAT Refund \> Tourism Administration, Republic of China (Taiwan)](https://eng.taiwan.net.tw/m1.aspx?sNo=0024567)  
> [7] Taiwan Tax FAQ - Foreigners in Taiwan - 外國人在臺灣 [Taiwan Tax FAQ - Foreigners in Taiwan - 外國人在臺灣](https://www.foreignersintaiwan.com/blog/income-tax-filing-for-expatriates-in-taiwan)  
> [8] Instructions for 2023 Alien Individual Income Tax - nat.gov.tw [Instructions for 2023 Alien Individual Income Tax-eTax Portal,Ministry of Finance](https://www.etax.nat.gov.tw/etwmain/en/announcement/alien-individual-income-tax/instructions)

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