Do you really know the filing deadline for export tax rebates in 2019?

For many friends engaged in foreign trade business, export tax rebates are a rather important policy benefit. It allows enterprises to get back a certain proportion of relevant taxes such as value - added tax paid previously after exporting goods, greatly reducing the financial pressure on enterprises. Today, let's have a good chat about this key topic of the filing deadline for export tax rebates in 2019. I believe it will definitely be helpful to relevant practitioners.

In 2019, under normal circumstances, enterprises should collect relevant vouchers and file for export tax rebates with the competent tax authorities within each VAT tax filing period from the month following the date of export declaration of goods until April 30th of the following year. It's like a race with a time limit. Enterprises have to get all the procedures and vouchers ready within the specified time period and then submit the filing to the tax authorities in a timely manner. For example, if an enterprise declared a batch of goods for export in May 2019, from June until April 30th, 2020, within each VAT tax filing period, it should hurry up to complete the export tax rebate filing process.

Handling of overdue filings: If an enterprise fails to complete the filing within the specified filing deadline due to certain reasons, it will be a bit troublesome. Usually, overdue filings will face some adverse effects, such as possible delays in tax rebates or even inability to obtain tax rebates normally. Therefore, enterprises must always pay attention to the filing deadline and try to avoid overdue situations.

• For example, due to the negligence of the financial staff, the enterprise where Mr. Zhang works missed a filing deadline for export tax rebates. As a result, a considerable amount of tax that could have been smoothly refunded could only be fought for through a series of complicated procedures later, and it was not certain that the full amount could be obtained. This has caused a significant loss to the enterprise.

Special deadlines for special businesses: In addition, there are some special types of businesses whose filing deadlines for export tax rebates may be different from the general situation. For example, the tax refund agency business of some foreign trade comprehensive service enterprises has its specific filing time requirements and process specifications. Therefore, if an enterprise is involved in such special businesses, it must thoroughly understand the corresponding filing deadlines for export tax rebates and related details. It cannot be generalized.

First of all, enterprises should establish a complete export business ledger internally, recording in detail relevant information of each export business, such as the customs declaration time, details of exported goods, estimated tax refund amount, etc. In this way, they can clearly know the filing time node of each business and facilitate making preparations in advance.

Secondly, there should be close communication and collaboration between financial staff and relevant personnel in charge of export business. After all, the export tax rebate filing involves multiple links of work. Only by working together and cooperating with each other can all procedures be successfully completed within the filing deadline. Take the enterprise where Ms. Li works as an example. The financial staff and business personnel hold a small meeting every week to check the progress of export business and whether the preparations for tax rebate filing are in place. Through this way, the export tax rebate filing work of their enterprise in 2019 has been completed smoothly.

Tax policies are not static. Although the policies related to the filing deadline for export tax rebates in 2019 were applicable at that time, there may be adjustments and changes later. Therefore, enterprises should always pay attention to the latest policy dynamics issued by the tax department, and timely understand whether there are new regulations on the filing deadline for export tax rebates or other related aspects. Only in this way can the export tax rebate filing work of enterprises always meet the latest policy requirements, and avoid situations such as filing mistakes due to policy changes.

In short, the filing deadline for export tax rebates in 2019 is a very important time norm for foreign trade enterprises. Enterprises must be familiar with relevant regulations, pay attention to special situations, and take various safeguard measures to ensure the timely and accurate completion of the export tax rebate filing work. I hope everyone can take it seriously. You are also welcome to share your experiences or problems encountered in the process of export tax rebate filing in the comment section.