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State Administration of Taxation

Announcement on extending the application time for the application for value -added tax deduction in July 2022

State Taxation announcement No. 1522 No. 1522

In order to ensure the smooth implementation of the scope of the full refund of the full refund of the value -added tax refund industry, it is convenient for taxpayers to apply for tax refund, and decide to extend the application time for the VAT tax refund in July 2022 to the last working day in July.

Special announcement.

State Administration of Taxation

July 8, 2022

Interpretation

Interpretation of the "Announcement of the State Administration of Taxation on the Application Time of Extending the Application of Value -added Tax Tax Deals in July 2022"

1. What is the background of the announcement?

Since July 1, 2022, the full tax refund policy in manufacturing and other industries has expanded to industries such as wholesale and retail industry. According to the current regulations, tax refund shall be submitted during the tax declaration period. Considering that starting in July, more taxpayers will be added to the tax refund. Therefore, in order to benefit taxpayers to get tax refund faster, refer to the practices of April June this year, extend the application period of the tax refund application in July this year, that is, the taxpayer on the last working day of July (July 29th, including this day) You can apply for tax refund before.

2. Are the provisions of extending the time for tax refund applications in July to all taxpayers?

All taxpayers who meet the tax refund conditions are not limited to seven industries such as newly expanded wholesale and retail industry). If they are planned to apply for tax refund in July, they can be submitted before the last working day of July. Application form for refund (deduction) tax application form.

Can I continue to apply for tax refund after July?

Taxpayers who meet the tax refund conditions can apply for tax refund in accordance with regulations during the tax declaration period after July.

Source: State Taxation Administration

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