The state administration of taxation on exports as the domestic foreign trade enterprise's announcem

       Notice of the State Administration of Taxation No. 21, 2012. 2012-5-25

Now the foreign trade enterprises failed to apply for the issuance of the Certificate of input Tax Deduction of foreign trade Enterprises' Export regarded as domestic sales of Taxed Goods (hereinafter referred to as the Certificate). The announcement on the relevant issues is as follows:

The export of foreign trade enterprises shall be regarded as domestic sales of goods, who shall apply to the tax authorities for issuance of "Certificate" in accordance with the Notice of the State Administration of Taxation on Issues related to the deduction of input tax of foreign trade Enterprises Export as domestic sales of Goods (Guoshuihan [2008]265), if not according to the deadline stipulated in the document of Guoshuihan [2008]265, Foreign trade enterprises may continue to apply to the competent tax authorities for issuing certificates after collecting all the documents. 

This Announcement shall take effect as of June 1, 2012.

This is to announce.

State Administration of Taxation

On 25 May 2012