In the agency import and export tax refund business, generally speaking, the tax refund subject is the consignor. This is because the consignor is the actual exporter and seller of the goods, has the ownership of the goods, and bears the main risks and benefits of the goods export. According to relevant regulations, when a production enterprise entrusts a foreign trade enterprise to export its self-produced goods, the tax refund (exemption) shall be handled by the consignor.
For the agency export between foreign trade enterprises, the tax refund shall also be handled by the consignor. However, it should be noted that the consignor must provide complete tax refund materials, including the export goods declaration form, export invoice, agency export agreement, etc.
If there are problems in the tax refund process, it depends on the specific situation. If the tax refund problems are caused by the consignor's providing untrue or incomplete materials, the responsibility lies with the consignor; if it is caused by the agent's failure to operate according to regulations, delaying the handling, etc., the responsibility lies with the agent. Zhongshitong reminds that both parties should clearly define the division of responsibilities in the agency agreement to avoid disputes.
Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In the agency import and export tax refund business, generally speaking, the tax refund subject is the consignor. This is because the consignor is the actual exporter and seller of the goods, has the ownership of the goods, and bears the main risks and benefits of the goods export. According to relevant regulations, when a production enterprise entrusts a foreign trade enterprise to export its self-produced goods, the tax refund (exemption) shall be handled by the consignor.
For the agency export between foreign trade enterprises, the tax refund shall also be handled by the consignor. However, it should be noted that the consignor must provide complete tax refund materials, including the export goods declaration form, export invoice, agency export agreement, etc.
If there are problems in the tax refund process, it depends on the specific situation. If the tax refund problems are caused by the consignor's providing untrue or incomplete materials, the responsibility lies with the consignor; if it is caused by the agent's failure to operate according to regulations, delaying the handling, etc., the responsibility lies with the agent. Zhongshitong reminds that both parties should clearly define the division of responsibilities in the agency agreement to avoid disputes.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Usually, it is the consignor who is responsible for the tax refund, and the agent is mainly responsible for assisting in handling relevant procedures, such as sorting out and submitting some materials.
If there is no special agreement in the agency contract between the two parties, conventionally, the consignor is the tax refund subject.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Generally, it is the consignor who is responsible for the tax refund, but the agent also needs to operate professionally. If the agent makes mistakes in the declaration and other links, affecting the tax refund, it may be held responsible. So when looking for an agent, you should find a reliable one, like Zhongshitong which is professional.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Basically, it is the consignor who is responsible for the tax refund. But if the agent makes operational mistakes, such as failing to declare in time, resulting in the inability to obtain the tax refund or a reduction in the tax refund amount, the agent may have to compensate the consignor for the losses.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Surely it is the consignor who is responsible for the tax refund. The consignor is the real export business subject. The agent only provides services and assists in handling matters in the process.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Mostly, it is the consignor who is responsible for the tax refund. However, both parties need to cooperate well. The consignor should provide accurate materials to the agent in a timely manner, and the agent should handle things seriously so that the tax refund can be carried out smoothly.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Normally, it is the consignor who is responsible for the tax refund. If the consignor's materials are false and the agent is unaware of it, the responsibility still lies with the consignor; if the agent is aware of it and still helps, then both parties are responsible.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Generally, it is the consignor who is responsible for the tax refund. But if there is a special statement in the agency export agreement that the agent is responsible for the tax refund and it complies with the regulations, that's also okay, although this situation is relatively rare.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In most cases, it is the consignor who is responsible for the tax refund. The agent is mainly to help run errands to handle procedures and handle matters related to the tax refund process to ensure that the tax refund can be carried out smoothly.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
It is a common situation that the consignor is responsible for the tax refund. If the agent is at fault, resulting in a delay in the tax refund or the inability to obtain the tax refund, the consignor has the right to require the agent to bear the corresponding responsibility.