(THE “ANNOUNCEMENT”) (ANNOUNCEMENT [2013] NO. 12) (国家税务总局关于《出口货物劳务增值税和消费税管理办法》有关问题的公告), ISSUED BY SAT

The Announcement supplements and details the SAT on Issues Concerning the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Services. It has five parts:

  1. Export-tax refund (free) qualification recognition
  2. Export-tax refund (free) declaration
  3. Declaration of exported goods and labor services that qualify for the tax-free policy, i.e., goods and labor services (including contraceptive drugs, and old and second-hand books) listed in the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Services (Announcement of State Administration of Taxation [2012] No. 24) that are exempt from VAT
  4. Handling of relevant invoice certification
  5. Other supplementary provisions

All provisions, except those for which the effective dates are indicated in the Announcement, will come into force on April 1, 2013.

Date of issue: March 13, 2013. Effective date: April 1, 2013.