note! Do not change the bill of lading at your request. May affect the tax rebate! Has a warning

Important warning! Important warning! !
Do not change the bill of lading simply because of the customer's request
Otherwise it will affect the corporate verification and tax rebate!
Recently there are many companies so can not refund!

W foreign trade companies recently declared the export tax rebate, but due to a bill of lading on a piece of information, tax officials told can not refund!



The cause of the incident is this. The tax officials checked the W company's export business according to the regulations. In the export goods filing documents submitted by W, the tax officers found that the goods they declared for export were leather but the goods on the ocean bill of lading were described as Garments clothing). W company business staff to explain, at the request of Vietnamese customers, after the issuance of the bill of lading and shipping companies to submit a bill of lading to change the letter of guarantee, the name information has been modified, but the other information is consistent with the declaration information. Tax officials to W company tax rebate policy of the popularity and publicity, informing that the export business can not refund.

However, there are quite a few similar cases encountered in export enterprises.

Company B exported to Saudi Arabia at the end of last year a batch of building materials. The declaration was a Mineral fiber ceiling board Ceiling t-grid, but the bill of lading was ACCESSORIES, INSTALLATION MATERIAL, CEILING BOARD, and there was no contract with the factory Good communication, resulting in the declaration of the factory and trade companies on the bill of lading the name is inconsistent, the factory staff to remind, before the declaration, seize the time to modify the name, was able to successfully write-off and refund.

A random search found that exports encountered many problems of this type. And everyone's argument is controversial.



The netizen's answer is one-sided, that the declaration is inconsistent with the bill of lading name, does not affect the corporate sales and tax rebates. But is this really true?





Let's take a look at the authorities
Break the blackboard here! ! !

Revenue department explained

In accordance with the relevant provisions, the tax department will upload export transport documents (including bills of lading, air waybills, air waybills, cargo transport documents, postal receipts issued by carriers and other domestic shipping documents) Ming goods information and declarations for comparison, there is name, quantity, weight does not match, according to the document applicable value-added tax policy. If there is any other information does not match, need to provide reasonable explanation, remove the doubt after the tax rebate. In the case, the bill of lading provided by Company M is inconsistent with the name of the declaration, which does not meet the requirements of the tax refund policy. This tax applies to tax. If suspected of cheating the country's export tax rebate, need to be transferred to the relevant inspection department.

Document basis

1. Circular of the State Administration of Taxation on the Policy of Value Added Tax and Consumption Tax on Goods Exported to Goods Export (Cai Shui [2012] No. 39)

Article 7 (1): The following export goods services, VAT refund (exemption) and tax exemption policy, according to the following provisions and deemed to be subject to other provisions of the domestic sales tax value-added tax (hereinafter referred to as the value-added tax ).

After the customs clearance of export goods, either entrusts the freight forwarder to modify the name and specifications of the bill of lading or other transport documents on the goods, resulting in the discrepancies between the declaration form of the export goods and the bill of lading or other transport documents of.

2. Notice of the State Administration of Taxation on Issues Concerning the Administration of Value-added Tax and Consumption Tax on Goods Exported to Goods and Services (Announcement No.12 of 2013 by the State Administration of Taxation)

Article 5 (9): Goods export services of export enterprises or other units of export, the competent tax authorities found any one of the following circumstances, according to Cai Shui (2012) No. 39 document (a) 4 And the first 5 rules, apply the tax policy of value added tax. Verify that belongs to the tax fraud, should be handled accordingly.

The name, quantity and weight of the goods on the declaration of export goods do not conform to those specified in the export transport documents except for the quantity and weight that are reasonably damaged.

risk warning

In the export business of foreign trade enterprises, due to various factors need to change the bill of lading situation is not uncommon. If the bill of lading caused by the important information and declarations inconsistent, will have a direct impact on tax rebates, and even export false statements of suspicion.

Therefore, it is recommended that foreign trade documentary personnel carry out export declaration and must carefully check whether the documents are accurate and consistent. In addition, a lot of foreign trade enterprises to study the tax rebate policy to ensure the authenticity and accuracy of the export business and document information-related information. It will not affect the verification and tax rebates.