Generally speaking, there are two situations regarding the declaring entity of agency export tax refunds. If the entrusting party is a manufacturing enterprise and complies with the exemption, credit and refund methods for manufacturing enterprises exporting self-produced goods, then the tax refund is usually declared by the entrusting party. The entrusting party needs to collect all relevant documents within the specified time, such as the Certificate of Agency Export Goods, the Customs Declaration Form of Export Goods, etc., and handle the tax refund declaration with the competent tax authorities.
If the entrusting party is a foreign trade enterprise, the foreign trade enterprise implements the exemption and refund method. When entrusting agency exports, the agency shall apply to the competent tax authorities for issuing the Certificate of Agency Export Goods within each value-added tax declaration period from the next month after the date of customs declaration of goods export to April 30 of the following year, and hand it over to the entrusting party. The entrusting party shall declare the tax refund based on this and other relevant documents.
In conclusion, the declaring entity of tax refunds shall be determined according to the nature of the entrusting party's enterprise and relevant regulations to avoid affecting the handling of tax refunds.
Professional consultant answers
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Generally speaking, there are two situations regarding the declaring entity of agency export tax refunds. If the entrusting party is a manufacturing enterprise and complies with the exemption, credit and refund methods for manufacturing enterprises exporting self-produced goods, then the tax refund is usually declared by the entrusting party. The entrusting party needs to collect all relevant documents within the specified time, such as the Certificate of Agency Export Goods, the Customs Declaration Form of Export Goods, etc., and handle the tax refund declaration with the competent tax authorities.
If the entrusting party is a foreign trade enterprise, the foreign trade enterprise implements the exemption and refund method. When entrusting agency exports, the agency shall apply to the competent tax authorities for issuing the Certificate of Agency Export Goods within each value-added tax declaration period from the next month after the date of customs declaration of goods export to April 30 of the following year, and hand it over to the entrusting party. The entrusting party shall declare the tax refund based on this and other relevant documents.
In conclusion, the declaring entity of tax refunds shall be determined according to the nature of the entrusting party's enterprise and relevant regulations to avoid affecting the handling of tax refunds.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
If the entrusting party is a small-scale taxpayer, generally, the tax refund is also declared by the entrusting party. However, small-scale taxpayers implement the policy of exempting value-added tax on exported goods, and there is no tax refund.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
In actual operations, it is necessary to communicate with the agency in advance about tax refund matters and clarify the responsibilities of both parties. Otherwise, the tax refund process may not be smooth.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
For manufacturing enterprises with the right to engage in import and export operations that entrust agency exports of self-produced goods, the tax refund for export shall be declared and handled by the entrusting party as required.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If the entrusting party does not have the right to engage in import and export operations, usually the agency shall assist in handling relevant tax refund procedures, but the final declaring entity is still determined according to the above-mentioned nature of the enterprise.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
For agency export business, it is best to clarify the attribution of tax refund declaration responsibilities in the contract signed by both parties to avoid disputes in the later stage.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Regardless of who declares the tax refund, relevant document materials must be properly preserved and submitted in a timely manner. Otherwise, the tax refund time may be missed.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In addition to the nature of the enterprise, it is also necessary to refer to the specific requirements of the local tax authorities. Some places may have special regulations.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If the agency fails to handle the Certificate of Agency Export Goods within the specified time and affects the tax refund of the entrusting party, the agency may bear corresponding responsibilities.