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VAT refund
What is a VAT refund?
Money paid back to the trader. A taxable person will be entitled to a refund of VAT when in a particular prescribed accounting period when his tax liabilities are not exhausted by allowable deductions or where its returns for prescribed accounting periods regularly result in excess credits. The refund once is processed is paid to the taxpayer through Interbank Settlement System (TISS) or through his or her bank account.
A taxable person may apply for a refund where a person has over paid a net amount payable for a tax period, the application may be logged through form VAT
ITX260.02E accompany with:
Certificate of genuiness
The certificate of genuiness referred to under sub regulation shall be issued by an auditor who has been registered by National Board of Accountants and Auditors and who is registered as a tax consultant with Tanzania Revenue Authority
Computation
Checklist for the applicant’s value added tax repayment.
And any other information as Commissioner General may require.
Upon receipt of the refund claim the Commissioner General make decision on the application on the basis of the information provided without under taken an audit or investigation, and shall
Within ninety days of it receipt makes decision on the application and informs the applicant on the amount to be refunded, and the period upon which such a refund shall be made.
VAT REFUND DIPLOMATS AND INTERNATIONAL BODIES
Application for refund to diplomats and international bodies shall be made to the Commissioner General in form ITX 262.02.E
For the purpose of justifying diplomatic status or status of a be endorsed by the Ministry responsible for foreign affairs and international cooperation.
Be accompanied by tax invoices related to the taxable supplies on which refunds claim is made.
Can the VAT refund be offset against the unpaid tax?
Any refund may be offset against other taxes, penalties and interest owing to Tanzania Revenue Authority by the taxable person, but the Commissioner General shall inform the taxable person in writing.
Is interest payable on the delayed refunds?
Refunds must be made within 30 days after the due date for lodgment of the return for the last prescribed accounting period in the half year or receipt of the last outstanding tax return due for any prescribed accounting period falling within that half year, whichever is later unless the Commissioner believes there is a revenue risk. For regularly repayment traders, refunds will be made within 30 days after the due date for lodging the return for the prescribed accounting period, or the date of receipt of the return, whichever is later.
Where the refund is not made within this period, interest is paid to the taxable person at the commercial bank lending rate determined by the Central Bank
What are the requirement for a VAT refund be effected?
A VAT refund, cannot be affected unless the applicant has submitted among others the following documents and or attachments:
Certificate of genuiness issued by an auditor who has been registered by NBAA and who is registered as a tax consultant with TRA.
A checklist of details of issues regarding the refund application must be properly filled and completed by the applicant.
For a case of Regularly Repayment traders the following documents are vital to be submitted
Single Bill of Entry
Bill of Lading
Airway bill
Road consignment note
Landing certificate
EFDs receipts/invoices
4. Brief working from the auditor as to how the claimed amount has been arrived at including the summary of purchases and sales
NOTE: Refund shall not be deducted /credited after six months from the date of the tax invoice/EFDs receipts.Export Tax Rebates in China - China Briefing News
Export Tax Rebates in China
Export Tax Rebates in China
Reading Mode
By Gidon Gautel
Any exporting enterprise in China should be well versed in its tax rebate policy. The government began to implement the policy in April 1985 as a way to enhance the country’s competitiveness in foreign markets by eliminating double taxation on exported goods. Export tax rebates refer to refunds of indirect taxes paid by exporting enterprises in the production and distribution process.
China underwent significant
when it initiated the national changeover from Business Tax (BT) to VAT. The VAT tax reform mai Intangible assets and immovable properties, meaning that VAT tax refunds for exports have not experienced significant upheaval. However, this is still an area exporters should familiarize themselves with.
Whilst a useful channel for recovering the costs of input taxes paid, not all goods are subject to tax refunds upon being exported. Additionally, businesses must register for, and keep tax authorities updated on their exports eligible for VAT tax refunds.
Zero-rated and exempt goods
Goods and services being exported are either classified as zero-rated or exempt. In effect, neither pay VAT upon export.
Zero-rated goods are technically subject to VAT, however this is set at zero percent. For this group, any input VAT is refundable. However, often the refund rate will be less than the VAT amount paid on input. A full list of refund rates can be found on the
A small category of goods, as well as several exported services, is defined as exempt instead of zero-rated. As stated, neither exempt nor zero-rated goods pay output VAT on export. However, for exempt goods, input VAT credits cannot be refunded nor used to deduct output VAT from domestically sold goods. They can however be added to the cost of the exported goods.
As of 2017, exempt goods include:
Agricultural products sold by ag
Oral contraceptives and cont
Imported equipment directly used in scientific research, scientific experiments and/
Imported materials and equipment for charitable foreign aid and assistance from foreign governments and interna
Imported articles for persons with disabilities by organizations supporting perso
Pre-used equipment.
VAT exemption and rebate policy
Two methods for implementing VAT exemption and rebate policy are applicable to zero-rated goods. Both methods are only available to general taxpayers (those collecting more than RMB 500,000 in revenue). No credit and refund is available for small-scale taxpayers with revenue less than RMB 500,000. The 2016 VAT reforms covered mainly business activities taxed through BT. Because exported goods have always been under the scope of VAT, the reforms have done little to change this.
Exemption, credit, and refund (ECR) method
Exemption means that goods that are exported by production enterprises either directly or on consignment through foreign trade companies are exempt from output VAT.
Credit means that, for enterprises whose self-produced goods are both exported and sold domestically, the input VAT credit on materials purchased for the production of export goods is offset against the output VAT on domestic sales.
Refund means that, after offsetting the input VAT against the VAT payable, any excess amount of input VAT is refundable.
Exemption and refund (ER) Method
The ER method is applied to the export of goods or services by enterprises with no manufacturing capabilities. Under the ER method, output VAT of the exported goods is exempted, and a certain portion of input VAT is refundable, but not creditable.
While the two methods are comparable in terms of time expended and ease of completion, calculations involved in the ER process are simpler compared to the ECR method.
Consumption tax rebates
For export goods, no consumption tax is payable. If the exported goods were previously imported into China, the consumption tax paid upon import is also refundable. For goods that are VAT exempt, consumption tax is generally also exempt. However, previously paid consumption tax is neither refundable nor creditable from consumption tax payable for domestically sold goods.
How difficult is it to obtain favorable export tax rebate treatment?
In order to receive VAT refunds, exporters must register for a tax refund, including providing their business license and export approval documentation to relevant local authorities. This process is not the same across regions, and businesses should carefully study local rules.
Exporting businesses must also submit monthly declarations for tax refunds, together with supporting documentation. According to James Zheng, Senior Tax Specialist at : “Tax filing is separate for manufacturing enterprises and foreign trade enterprises. The monthly tax refund procedure is also relatively complex and may be different for each local tax authority.” He adds: “The timeframe for a VAT refund from the application filing until the monetary refund could be around 2-3 months.”
In order to receive a refund, foreign trade enterprises must submit several declaration forms, as well as the relevant electronic data pertinent to these forms. These include: a summarised declaration form for export tax refunds, a customs declaration form for exports, and a VAT declaration forms for export tax refunds. Several further forms and documents are required, and tax authorities may require additional documents along with the standard list.
The list of required documents for manufacturing enterprises is even longer than that for trade enterprises. Multiple proof materials are required along with several declaration forms. Additionally, if it is deemed that manufactured goods exported by manufacturing enterprises fall under the scope of taxable consumables subject to consumption tax, further proof documentation and declaration forms are required in addition to the standard list.
When applying for a VAT refund, certain categories of exporters may also have to comply with specific requirements according to their industry. Zheng explains: “VAT exemption not only applies to the export of goods but may also be applied to the export of services. The Recent VAT reform gives relatively clearer and more specific conditions on VAT exemption for the export of services, however there is still some uncertainty.” He goes on: “Unfortunately, VAT exemption is now included under filing procedures which will be based on the taxpayers’ judgement on whether to do VAT filing. Tax bureaus cannot give an opinion on whether a business qualifies and the filing will be subject to future tax audits.”
The following services could fall under this scope (non-exhaustive list):
Construction services of overseas engineering projects.
Project supervision services of overseas engineering projects.
Engineering survey and exploration services of overseas projects and mineral resources.
Lease of tangible movables that are used overseas.
Broadcast of radio and television programs (works) provided overseas.
Cultural and sports services, education and medical services, and travel services, which are provided overseas.
Telecommunication services.
Intellectual property services.
Logistics auxiliary services (except for warehousing services, and collection and delivery services).
Authentication and consultation services.
Business support services.
Advertising services where the advertisement is released overseas.
Intangible assets.
International transportation services provided via the method of carriers without transportation vehicles.
Direct charges financial services provided for monetary financing between overseas organisations and other financial transactions, and such services are unrelated to goods, intangible assets and immovables in China.
Specific requirements are likely to vary based on different tax bureaus. Therefore, it is highly recommended for any enterprise hoping to receive favorable treatment in regards to export tax rebates to contact an advisor to help them navigate this complex, yet beneficial system.
Editor’s note: This article was originally published on March 22, 2016, and has been updated to include the latest regulatory changes.
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Sorry, your blog cannot share posts by email.泰国购物VAT&REFUND退税说明
泰国买东西怎么退税?
为什么NARAYA曼谷包不能退税?
在泰国购物可以退税多少?
要怎么拿到退税单?
在泰国买东西可以退税吗??
明明是泰国政府一片好意,为什么变得那么麻烦呢??
今天阿毛为大家解答一下关于退税的程序,其实泰国退税的程序非常简单,
简单的说,就是在泰国有免税标志的商店买东西,金额超过2000泰铢就可以开具退税单,
(同一个名字)所有退税单加起来,超过5000泰铢, 就可以在机场退7%的消费税.
如果在免税店购买东西,东西都是免税以后的价钱,所以也不需要退税.
大家不用着急,一步一步的看下去就明白啦!~
1.1.退税商店:并不是所有的商店都可以退税哦, 我们需要注意必须是有[VAT Refund]标志的商店消费,才可以退税哦!
&(通常标志会设立在付款柜台,如下图)
↓(退税标志)
1.2.索取退税单:在有退税标志的商店一天内消费超过2000泰铢,就可以跟店家索取退税单哦! (退税单为黄色A4纸).
<img src="http://simg.sinajs.cn/blog7style/images/common/sg_trans.gif" real_src ="http://s15.sinaimg.cn/small/b75b72deg7b61a27a582e&690" NAME="image_operate_59146"
ALT="泰国购物VAT&REFUND退税说明"
TITLE="泰国购物VAT&REFUND退税说明" />
填写退税单:&退税单里面有分个人填写部份和店家填写部份.
个人部份我们需要填写一些个人信息(与护照一致),以及回程的日期航班号.
店家部份店员会帮忙填写,并把商品发票以及退税单钉在一起,
请保存好退税单以及原始发票收据.
(PS.建议各位随身携带护照或护照复印件方便填写退税单哦)
请在托运行李之前,到国际机场(素万那普机场,廊曼机场,清迈机场,普吉机场,合艾机场,乌塔堡机场,甲米机场,苏梅机场)退税海关部门出示相关材料(退税单,原始发票,购买物品),以便海关核准,盖章.
退税单上面都已经盖好章之后,就可以放心的去托运行李了.&
3.1 出关以后,请到退税办公室递交退税单和原始发票,领取退还的消费税.&
3.2 奢侈品如珠宝,黄金,手表,眼镜等每一笔单价超过10000泰铢的物品,需要在退税办公室再出示一次.
3.3 手续费用其他费用为100泰铢,如果退还金额超过30000泰铢,将以汇票或信用卡形式支付.
PS.如果您的时间很匆忙,在经过全部的海关和税务工作人员检查之后,你可以把退税单和原始发票放入退税办公室签名的盒子里,
或者邮寄到以下地址:
VAT Refund for tourists office
The revenue department of Thailand
90 Phaholyothin 7,Phayathai,
Bangkok 10400 Thailand
阿毛这里以曼谷素万那普机场为例,为大家讲解一下机场内的退税程序.
我们分成3步!!
1.盖章,到达机场后,请到4号旋转门(内),退税办公室盖章.
(退税办公室,如图)
2.选择自己我们要搭乘的航空公司,换登机牌以及托运行李.
3.通过海关以后,到D1-D4柜台
或者D5-D6柜台拿钱,或领取免税店收买的东西.
其他国际机场其实不大,退税的办公室也非常容易找到,用各位的聪明才智,一定可以轻松的搞定!
小贴士:&退税资格,&同一个名字的所有退税单加起来,有超过5000泰铢,才可以到机场退税哦!!!
如果是很多朋友一起买东西,阿毛个人是建议大家可以公用一个名字去填写退税单,这样很轻松就可以达成5000泰铢的总数, 而且!
这样的好处还有就是在领钱的时候,一共只要扣掉100泰铢手续费!!!
大家分担非常划算啦!!&
1,假如是一堆朋友在一家店一起买,A买5000B,B买8000B,C买6000B,
如果分开开退税单的话,ABC三位每人要扣掉100手续费,不如都用A的名字购买,这样一共扣掉100B,三个人每人分担30B,划算吧!
当然如果三位不是同一个航班的话,就不可以哦!!
2,或者再假如,一对夫妻,老公退税单3000泰铢,老婆的退税单4000泰铢,这样变成是2个人都不能退税哦!!
你们的鼓励是Vacio分享的动力哦!
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以上网友发言只代表其个人观点，不代表新浪网的观点或立场。Revision to the Chinese VAT Export Refund
Revision to the Chinese VAT Export Refund
& Revision to the Chinese VAT Export Refund
Peeling the Onion
Revision to the Chinese VAT Export Refund
In China, companies are required to pay Value Added Tax (“VAT”) on goods purchased locally in China. If those goods are subsequently exported, the exporter could apply for a refund of the VAT paid. The export VAT refund rates are varied depending on the types of goods exported, in which VAT could be refunded fully, partially or even with no refund at all.
On 14 September 2006, the Ministry of Finance, the National Development and Reform Commission, the Ministry of Commerce, the General Administration of Customs and State Administration of Taxation jointly announced that China has further reduced the export VAT refund rates for certain items, which would lead to further increases in the absolute costs for exporters in China. These newly announced revision of VAT export refund rates have come into effect on 15 September 2006.
The Revision
The revision in the export VAT export refund rates could be categorized into the following three categories (by product groups): (a) products where export VAT refunds (b) products where export VAT refund rat and (c) products where export VAT refund rates have been revised upwards.
Abolishment of VAT Export Refund
All non-metallic products (except salt and cement) listed in Article 25 of import and export Tariff Regulation, coal, natural gas, olefin, bitumen, silicon, arsenic, stone materials, non-ferrous metals as well as certain scrap materials.
Metallic ceramic, 25 types of pesticide and their intermediary products, certain finished products of leather, lead-acid battery and mercuric oxide battery.
Thin fleece of goat, charcoal, crosstie, cork products, certain processed primary wood products.
Decrease in VAT Export Refund Rates
Refund rate for steel products under 142-tariff heading has been reduced from 11% to 8%
Refund rate for ceramic products, certain finished products of leather and glass products has been reduced from 13% to either 11% or 8%.
Refund rate for certain non-ferrous metallic materials has been reduced from 13% to either 5%, 8% or 11%.
Refund rate for textile, furnishings, plastic, lighter, and specific wood products has been reduced form 13% to 11%.
Refund rate for non-mechanically propelled vehicles and certain component parts has been reduced form 17% to 13%.
Increase of VAT Export Refund Rates
The refund rate for significant technical equipments, certain IT products, and bio-medical products as well as certain “encouraged” high-tech products has been increased from 13% to 17%.
The refund rate for selected processed products made from agricultural products has been increased from 5% or 11% to 13%.
Apart from attempting to address the issues of high consumption and high pollution in China, Chinese high favorable balance of trade also contributed to the revision of VAT export refund rate. The General Administration of Customs has announced that based on the trading data of August 2006, another record high trade surplus of US$18.8 billion was recorded in August 2006. This is the 28th consecutive month where favorable balance of trade was recorded.
Facing with the continuing high favorable balance of trade that attracted critics from various parties, Mr. Bo Xilai, the Minister of the Ministry of Commerce, has indicated that China has been considering various ways to reduce the high favorable balance of trade. The recently announced revision of VAT export refund rates may be considered as one of China’s efforts in addressing this issue.
Conclusion
In conclusion, this revision represents another structural change to the VAT export refund policy of China. The Chinese government will be using it to direct and monitor economic activities.
The revision has raised the VAT cost for businesses exporting “high energy consumption and high polluting” products while eliminating or reducing the VAT cost on the exportation of goods that fall under the “high technology and other encouraged industries”. At the same time, it is also hope that the revision could reduce the pressure on an upward revision of the Renminbi.
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