Announcement of the State Administration of Taxation on the Extension of the Period for Declaration of Overdue Export Tax Refunds (Exemption)

Announcement of the State Administration of Taxation on the Extension of the Period for Declaration of Overdue Export Tax Refunds (Exemption)

Announcement of the State Administration of Taxation [2015] No.44

June 11, 2015

In order to thoroughly implement the "Convenient Tax Handling Campaign", continuously optimize the export tax refund service and effectively resolve taxpayers' issues, the State Administration of Taxation has decided to extend the period for declaration of overdue export tax refunds (exemption). The details are announced as follows:

I. Where export enterprises or other entities are unable to declare the export tax refund (exemption) for their export goods, labour or services within the stipulated period due to failure to collect all documents for the reasons stated below and they fail to submit an application for extension thereof, such export enterprises or other entities may provide materials to evidence the same before July 31, 2015 and submit an application for extension to the competent SAT offices, and they can declare the export tax refund within an extended period upon examination and approval by the SAT offices which are responsible for the examination and approval of export tax refunds (exemption).
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