[Question]
How to replace the export foreign exchange receipt Verification form if it is lost for some reason?
[Answer]
According to the "Notice on Cleaning Up Issues Related to the Submission of Tax-Related Information by Merged Taxpayers" (National Tax Letter [2007] No. 1077): If an export enterprise has gone through the verification and write-off procedures for foreign exchange collection and has lost the verification form for export foreign exchange collection (exclusively for export tax refunds) for any reason and needs to apply to the competent foreign exchange administration for a replacement, it can apply to the tax refund department of the competent tax authority. Apply for the issuance of the "Certificate of Re-issuance of Verification and Write-off Form for Export Collection of Foreign Exchange" (generated according to the export tax refund management system), and accordingly apply to the Administration of Foreign Exchange for the re-issuance of the Verification and Write-off Form of Export Collection of Foreign Exchange.
Time limit requirements for taxpayers to handle business:
Export enterprises must start from the date of customs declaration of goods for export Within 180 days, apply to the tax refund department of the competent tax authority for the issuance of a "Replacement Certificate of Export Collection Verification Form"; In the case of one of the circumstances specified in Article 2 of the Notice on Issues Related to Tax Management (Guo Shui Fa [2004] No. 64), the export enterprise must apply to the tax refund department of the competent tax authority for the issuance of a "Replacement of Export Collection of Foreign Exchange" within 90 days from the date of declaration of goods for export. Verification form certificate";
If the tax authority approves the extension of declaration, apply for a reissue within the approved extension period;
