Relevant Requirements and Conditions for Submitting Foreign Exchange Collection Materials for Export Tax Rebate (Exemption)

Which enterprises need to submit foreign exchange receipt materials to tax authorities when applying for export tax refund (exemption)A complete export agency agreement should be attached with:The specific circumstances mainly include the following three situations: taxpayers classified as Category IV in export tax refund (exemption) management; taxpayers who declare export tax refund (exemption) after the deadline of the declaration period; and taxpayers found by tax authorities to have submitted false or misused foreign exchange receipt materials. Apart from these, taxpayers generally do not need to submit foreign exchange receipt materials when applying for export tax refund (exemption), but must retain supporting documents for future inspection.

Taxpayers classified as Category IV in export tax refund (exemption) management

(1) If a taxpayer is classified as Category IV in export tax refund (exemption) management, they must submit foreign exchange receipt materials to tax authorities when applying for export tax refund (exemption).

(2) For such taxpayers, tax authorities will strictly review the submitted foreign exchange receipt materials to ensure their authenticity and compliance.

Taxpayers who declare export tax refund (exemption) after the deadline of the declaration period

(1) If a taxpayer declares export tax refund (exemption) after the deadline of the declaration period, they must submit foreign exchange receipt materials to tax authorities.

(2) For late declarations, tax authorities will conduct stricter reviews of the submitted foreign exchange receipt materials to ensure compliance with relevant tax policies and regulations.

Taxpayers found by tax authorities to have submitted false or misused foreign exchange receipt materials

(1) If a taxpayer is found by tax authorities to have submitted false or misused foreign exchange receipt materials, they must submit such materials when applying for export tax refund (exemption) within 24 months from the date the tax authority issues a written notice.

(2) For such taxpayers, tax authorities will implement strict reviews and supervision to ensure the authenticity and compliance of future foreign exchange receipt materials.

Other circumstances

(1) Apart from the above situations, taxpayers generally do not need to submit foreign exchange receipt materials to tax authorities when applying for export tax refund (exemption).

(2) However, taxpayers must retain relevant supporting documents for future inspection, so they can provide these materials when required by tax authorities to prove the legality and compliance of their export tax refund (exemption) applications.