Notice for Trial of the Administrative Measures of “Confirmation First, Deductio

Since April 1, 2009, Shenzhen customs will make a trial for the administrative measures of "confirmation first, deduction second", and the relevant issues are formulated as follows:

(1)Since April 1, 2009, after getting the customs covering warrant within the scope of VAT deduction, the general taxpayer shall provide Customs deduction list of dutiable warrant to make a confirmation with the electronic data submitted during an application, and the taxpayer without making an application within the stipulated date, can't get a deduction.

(2) The taxpayer shall ask the Notice of Auditing Result of Covering Warrant Special for Customs Import VAT for the department in charge of tax collection, within the time limit for declaration at each month. The taxpayer for online declaration shall upgrade for electronic declaration software, so that they can submit the customs covering warrant data for auditing and download the auditing result. When making a declaration, the taxpayer shall submit the Notice of Auditing Result of Covering Warrant Special for Customs Import VAT as an attached material.

(3) For the customs covering warrant matched to the auditing result, the taxpayer shall make a declaration to the tax organ in the current month when getting the auditing result, otherwise the deduction is unavailable.

For the customs covering warrant which does not match to the auditing result, the taxpayer can collect the data again and make a comparison if the mistake for false information collection and exceed the time limit for submission. If the submission exceeds the time limit, the taxpayer shall revise the date for application in the current month when the tax organ providing the auditing result, and make an auditing and comparison again. If the application for revising the data over the time limit, the deduction will be unavailable.

(4) Since the declaration date of May 2009,the withholdings of customs covering warrant for the taxpayer who has made a application but the auditing result does not match, shall be filed in the No.28 column of 2nd appendix of Application Form of VAT payment.