- Businesses exporting goods should report sales tax on returned goods
- When exporting goods are re-imported, a special form should be filled out
- Different tax codes apply depending on the reason for re-importation
- Specific instructions apply to goods exported to the United States
- Businesses should report sales tax on returned goods to avoid tax issues
- Businesses can seek assistance from the tax bureau for any questions
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.