STA Adjusts Matters Related to VAT Return Filing

Recently, the State Taxation Administration (STA) has issued the Announcement on Adjusting Matters Related to the Filing of Value-added Tax Returns (the "Announcement"), with effect on February 1, 2025.

According to the Announcement, tax authorities will provide taxpayers with data aggregation services for exported goods subject to applicable value-added tax (VAT) policies. When filing VAT returns for exported goods that are subject to VAT policy, taxpayers must log in to the unified national electronic tax office to complete the confirmation of the purpose of the exported goods data. Taxpayers engaged in processing and re-export businesses are required to report the value of imported materials used in the exported goods when confirming the purpose of the exported goods data. The Announcement also includes adjustments to the instructions for filling out the Value-added Tax and Additional Tax Return (for General Taxpayers) and its attached documents, as well as the instructions for filling out the Value-added Tax and Additional Tax Prepayment Form and its attached documents.



(Source: https://fgk.chinatax.gov.cn/zcfgk/c100012/c5238176/content.html)

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