For tax refund of export through entrusted agency, in principle, it is the principal who handles the tax refund. This is because the principal is the actual producer and seller of the goods, owns the ownership of the goods, and bears the relevant business risks, so it is the tax refund entity.
When the principal handles the tax refund, first, after the goods are declared for export, it should timely obtain relevant documents such as the Certificate of Export of Entrusted Goods. Then, with these documents and materials such as the special VAT invoice, it shall declare for tax refund to the competent tax authorities according to the specified process.
The main responsibility of the agent is to issue the Certificate of Export of Entrusted Goods to the principal in a timely manner after the completion of the export business. At the same time, the agent needs to keep good records of relevant export businesses and organize relevant materials to cooperate with the principal to complete the tax refund work. In short, for tax refund of export through entrusted agency, the principal takes the lead in the tax refund operation, and close cooperation between the two parties is crucial.
Professional consultant answers
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
For tax refund of export through entrusted agency, in principle, it is the principal who handles the tax refund. This is because the principal is the actual producer and seller of the goods, owns the ownership of the goods, and bears the relevant business risks, so it is the tax refund entity.
When the principal handles the tax refund, first, after the goods are declared for export, it should timely obtain relevant documents such as the Certificate of Export of Entrusted Goods. Then, with these documents and materials such as the special VAT invoice, it shall declare for tax refund to the competent tax authorities according to the specified process.
The main responsibility of the agent is to issue the Certificate of Export of Entrusted Goods to the principal in a timely manner after the completion of the export business. At the same time, the agent needs to keep good records of relevant export businesses and organize relevant materials to cooperate with the principal to complete the tax refund work. In short, for tax refund of export through entrusted agency, the principal takes the lead in the tax refund operation, and close cooperation between the two parties is crucial.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Generally, it is the principal who handles the tax refund, and the agent is mainly responsible for assisting and providing necessary export certification documents. The principal can declare for tax refund according to the normal process.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The tax refund for export through entrusted agency mainly depends on the contract agreement. However, usually, it is the principal who gets the tax refund. But if the contract clearly states that the agent will handle the tax refund, then it should be operated according to the contract.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Mostly, it is the principal who gets the tax refund because the goods actually belong to the principal. As long as the principal prepares the materials required for tax refund and declares according to the requirements of the tax authorities, it will be fine.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Surely it is the principal who handles the tax refund. The agent is only responsible for the operation of the export business, and the tax refund is still handled by the principal.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
For export through entrusted agency, under normal circumstances, it is the principal who handles the tax refund. But if the principal does not meet the tax refund conditions, there may be special handling. Specifically, it is necessary to consult the local tax authorities.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Normally, it is the principal who handles the tax refund. It is necessary to ensure that the export business is real and the materials are complete, otherwise, there will be troubles in tax refund.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
The principal handles the tax refund. The principal should pay attention to collecting documents and declaring for tax refund within the specified time, otherwise, it may affect the tax refund progress.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Generally, it is the principal who handles the tax refund. The principal needs to communicate with the agent in a timely manner to obtain various documents required for tax refund to ensure a smooth tax refund process.