Group 1 - The core announcement regarding the management of export VAT and consumption tax refunds will take effect from January 1, 2026, and it comprehensively regulates the management of documentation for export tax refunds [2] - Taxpayers must retain specific documentation after declaring for export tax refunds, including purchase contracts, transportation documents, and customs declaration documents [4][5][6] - If taxpayers cannot obtain the required documentation, they may substitute it with other materials that serve a similar purpose [7] Group 2 - Two critical timeframes for taxpayers to remember are: documentation must be prepared within 15 days after declaring for export tax refunds, and the retention period for these documents is set to ten years [8][9] - The retention period for documentation has been extended from five years to ten years, aligning with the provisions of the Tax Collection and Administration Law [9] Group 3 - Taxpayers have the option to choose between paper, imaging, or digital formats for retaining the required documentation [10] - Regardless of the chosen storage method, taxpayers must create a directory of the export tax refund documentation in chronological order, indicating the storage format [11]