The tax refund for export by an agent is generally handled by the consignor. The reason is that the consignor is the actual producer and seller of the goods and has relevant input invoices and other tax refund vouchers. The consignor applies for the tax refund according to the prescribed process with these vouchers. The process is roughly as follows: First, the consignor and the agent need to sign an export agency agreement. After that, the agent is responsible for export customs declaration and other matters. After obtaining the export customs declaration form and other materials, it hands them over to the consignor. The consignor prepares the materials required for the tax refund, such as the customs declaration form, input invoices, certificate of goods exported by an agent, etc., and declares the tax refund to the competent tax authorities within the prescribed time. It should be noted that the declaration should be timely and the materials should be accurate and complete, otherwise it may lead to a delay in the tax refund or the inability to obtain the tax refund.
If the agent exports in its own name, that is, it is regarded as self-operated export, and the agent will handle the tax refund, but this situation is less common and requires the agent to bear more responsibilities and risks.
Professional consultant answers
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The tax refund for export by an agent is generally handled by the consignor. The reason is that the consignor is the actual producer and seller of the goods and has relevant input invoices and other tax refund vouchers. The consignor applies for the tax refund according to the prescribed process with these vouchers. The process is roughly as follows: First, the consignor and the agent need to sign an export agency agreement. After that, the agent is responsible for export customs declaration and other matters. After obtaining the export customs declaration form and other materials, it hands them over to the consignor. The consignor prepares the materials required for the tax refund, such as the customs declaration form, input invoices, certificate of goods exported by an agent, etc., and declares the tax refund to the competent tax authorities within the prescribed time. It should be noted that the declaration should be timely and the materials should be accurate and complete, otherwise it may lead to a delay in the tax refund or the inability to obtain the tax refund.
If the agent exports in its own name, that is, it is regarded as self-operated export, and the agent will handle the tax refund, but this situation is less common and requires the agent to bear more responsibilities and risks.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Usually, it is the consignor who handles the tax refund, because the ownership of the goods belongs to the consignor, and the relevant tax relationships are generated based on the consignor's business. Therefore, it is more reasonable and compliant for the consignor to handle the tax refund.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Normally, it is the consignor who handles the tax refund. The agent generally only provides services to help the consignor handle matters related to the export process. The tax refund is mainly handled by the consignor according to the tax requirements.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In most cases, it is the consignor who handles the tax refund. However, the prerequisite is that the consignor must meet the tax refund conditions, such as having legal and valid input invoices, etc. Otherwise, there will also be troubles with the tax refund.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Generally, it is the consignor who handles the tax refund. The consignor should keep all kinds of export-related vouchers well and apply for the tax refund according to the time nodes specified by the tax regulations to avoid missing the tax refund deadline.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The tax refund for export by an agent is mainly handled by the consignor. The agent mainly assists in completing the export links and is not involved in the core tax refund operations.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Definitely, it is the consignor who handles the tax refund. The agent just helps with the export. The tax refund qualifications and responsibilities are mainly on the consignor. The consignor just needs to prepare the materials.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Generally, it is the consignor who handles the tax refund. The consignor arranges the materials according to the tax requirements to declare the tax refund, and the agent cooperates to provide the necessary export information.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Under normal circumstances, it is the consignor who handles the tax refund. When handling the tax refund, the consignor should pay attention to the authenticity of the materials. Otherwise, if problems are detected, it will be a big deal.