What to do if the tax refund is delayed?

1. According to Guoshui Fa [2004] No. 64, if an export enterprise's paper tax refund documents are lost or contain errors, and it is possible to reissue or correct them in accordance with relevant provisions, the enterprise may submit an application for a deferred declaration to the tax refund department within 90 days from the date of customs declaration. Upon approval, the declaration may be deferred by three months.

2. Guoshui Fa [2004] No. 113 supplements the above provisions as follows:

    1. When it is impossible to obtain the relevant export tax refund (exemption) documents or declare for tax refund (exemption) within the prescribed period due to force majeure;

    2. When it is impossible to obtain the export documents within the prescribed period due to special customs declaration methods such as centralized customs declaration;

    3. Other cases where it is impossible to obtain the relevant export documents within the prescribed period due to special business methods. 

    If any of the above circumstances apply, a written application for deferred declaration must be submitted to the tax authorities within the prescribed period. After approval by the prefecture-level (or above) tax authorities, tax refund (exemption) can be processed within the approved period.

3. According to Article 4 of Guoshui Fa [2005] No. 68, the "Notice of the State Administration of Taxation on Issues Concerning Export Enterprises Failing to Apply for Export Goods Tax Refund (Exemption) Within the Prescribed Period," for export enterprises applying for deferred declaration of export goods tax refund (exemption), in addition to implementing Guoshui Fa [2004] No. 64 and Guoshui Fa [2004] No. 113, if the enterprise provides reasonable written reasons, it may, after approval by the prefecture-level (or above) tax authorities, process tax refund (exemption) within the approved period.

Required materials for applying for deferral:

    1. Materials required for correcting errors in paper tax refund documents:

    Must uniformly provide originals of customs declarations, special VAT invoices (for foreign trade and industrial enterprises), verification documents (for six categories of enterprises), export sales invoices, etc. Foreign trade and industrial enterprises must also provide a floppy disk.

    1) Two copies of the export tax refund document deferred declaration approval form.

    2) Two copies of customs declaration photocopies.

    3) If invoice modification is involved, two copies of the incorrect special VAT invoice photocopies are also required.

    4) If deferring beyond the standard declaration date after canceling a declaration, also provide two copies of the pre-cancellation acceptance form and tax refund notice photocopies.

    2. Materials required for deferral when customs declarations are modified due to changes in cargo manifests:

    1) Application for electronic export cargo manifest data modification (or form for modification/deletion of export cargo manifest) (two photocopies).

    2) Certificate from the shipping company (two originals).

    3) Explanation of enterprise circumstances (two originals).

    4) Pre-recorded export goods list (two photocopies).

    5) Enterprises in the six categories must also provide the bank receipt for the funds for this batch of goods (two photocopies).

    6) Two copies of the export tax refund document deferred declaration approval form.

    7) Foreign trade and industrial enterprises must also provide a floppy disk.