State Administration of Taxation, Questions Relevant to Application for Tax Rebates (Exemption) on Goods Exported Through Bonded Zones Official Reply

Issued: March 29 2005

Main contents: In order to prevent export enterprises from missing the application time limit for tax rebates, export enterprises may, based on the export date marked by customs on the record filed for the last batch of exports, apply for a tax refund (exemption) for exports that comply with Article 1 of the Several Questions Concerning Tax Refunds for Exports Circular.
Related legislation: State Administration of Taxation, Several Questions Concerning Tax Refunds for Exports Circular, Dec 22 2000, CLP 2001 No.2 p15