Circular of the State Administration of Taxation on Issues Concerning Examining Export Tax Refunds by Using the Electronic Information on the Special Invoices for Value-Added Tax

Circular of the State Administration of Taxation on Issues Concerning Examining Export Tax Refunds by Using the Electronic Information on the Special Invoices for Value-Added Tax

Guo Shui Han [2003] No.995

September 1, 2003

To the administrations of state taxation of all the provinces, autonomous regions, municipalities directly under the jurisdiction of the Central Government, and the cities under separate state planning:

With the primary aim of strengthening administration and examination of export tax refunds, the State Administration of Taxation has, after serious deliberation, decided to examine export tax refunds by using electronic information of special VAT invoices. We hereby present the following notice concerning the relevant issues:

Article 1 Export enterprises (ordinary VAT tax payers, the same applies below) must go to the tax authorities in charge for authentication within 90 days from the issuance of the special invoices (deduction voucher, hereinafter refer to as special invoices) which were created by the Value Added Tax Anti-counterfeiting Control System, received by the export enterprises by August 1, 2003, and used for export tax refunds. Export tax refunds shall not be transacted if they fail to pass the authentication.

Article 2 As of September 1, 2003, export enterprises, when applying to the tax authorities in charge of tax refunds for the transaction of an application for a tax refund, must integrally input the invoice code and invoice number (18 digits) corresponding with the special tax receipt in comma delimited format when collecting the basic data for the special tax receipt by using the E-filing system of export tax refunds. If the number of the special invoice is in sequence, it shall not be allowed to be written continuously or in simplified form. A special tax receipt may correspond with five special invoices at most.

Article 3 As of September 1, 2003, the tax authority in charge of tax reimbursement shall, when examining the special invoices as provided by the export enterprise and specified in Article I of this Circular, compare the electronic information of the special invoice via the new examination system for tax refunds and transact tax refunds according to the active regulations on export tax refunds only for those being examined.
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