20 April 2017
Online CBA: What Documents Should be Furnished by a Foreign Trade Enterprise Applying for Export Tax Rebate?
Q: What documents should be furnished by a foreign trade enterprise applying for export tax rebate?
A: Foreign trade enterprises applying for export tax rebate for goods that have been exported after completing customs declaration should present the following documents:
1. Export customs declaration form (export tax rebate stub);
2. Export forex receipt verification form (export tax rebate stub) or forward forex receipt certificate;
3. Special VAT invoice (deduction stub);
4. Special export goods invoice;
5. Tax (for export goods) payment advice or export goods duty paid certificate;
6. Agency export goods certificate, if the export operation is carried out by an agent.