China’s SAT Releases Announcement Clarifying Export Tax Measures

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Mar. 28 – China’s State Administration of Taxation (SAT) recently released “SAT Announcement [2013] No.12 (hereinafter referred to as the ‘Announcement’)” to clarify and address issues in the previously promulgated “Administrative Measures on Value Added Tax (VAT) and Consumption Tax (CT) for Exporting Goods and Services (SAT Announcement [2012] No. 24, hereinafter referred to as the ‘Measure’),” which is a comprehensive compilation of all relevant administrative regulations regarding export VAT and CT.

Among other things, the Announcement:

  • Elaborates on the export tax exemption and rebate qualification requirements and declaration procedures.
  • Repeals content in the Measures that is no longer valid or applicable, including the provisions relating to the Export Payment of Foreign Exchange Verification Form.
  • Revises and simplifies certain tax treatments and procedures for manufacturing enterprises engaged in the export business.
  • Clarifies certain terms and document requirements. For example, the Announcement defines tax exemption and rebate declaration as overdue when “passing the last VAT declaration deadline before April 30 of the following year.”
  • Requires export tax refund (exemption), declaration, and application for the issuance of relevant certification to be processed using the online Export Tax Rebate Declaration System. The system is free of charge and can be downloaded from the SAT website or provided by the competent tax authority.

Aside from certain provisions that specify individual enforcement dates, the Announcement will come into effect on April 1, 2013

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