(THE “ANNOUNCEMENT”) (ANNOUNCEMENT  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：
- Export-tax refund (free) qualification recognition
- Export-tax refund (free) declaration
- 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  No. 24) that are exempt from VAT
- Handling of relevant invoice certification
- 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.