Export businesses facing challenges with delayed tax rebate applications now have clearer guidelines from tax authorities. Recent updates outline procedures for companies that miss the standard 90-day filing window after goods clearance.
Standard Requirements
Effective May 1, exporters must file for tax rebates within 90 days of customs clearance (based on the export declaration date). Failure to meet this deadline typically requires:
- Standard tax filings for the transaction
- Calculation and payment of output VAT
Exception Procedures
Special circumstances may qualify for extended consideration when:
- Documented exceptional circumstances exist
- Approval is granted by municipal-level or higher tax authorities
Businesses encountering extraordinary situations should immediately consult with local tax offices about potential exceptions.
Processing Trade Considerations
Enterprises engaged in processing trade face specific requirements:
- VAT calculations must account for the difference between export value and imported materials
- Specialized tax consultation is recommended due to calculation complexity
Extension Options
Businesses anticipating filing delays may request extensions by:
- Submitting formal written requests with valid justification
- Providing supporting documentation where available
- Obtaining approval from municipal-level tax authorities
Tax professionals emphasize the importance of timely filing while noting that legitimate late applications may still qualify for consideration through proper channels.