The National Taxation Bureau of the Northern Area (NTBNA) indicated that, the Ministry of Finance indicates that for taxable goods or directly exported, tax-exempt commodities released from a factory, the manufacturer shall fill out tax payment certificates or tax exemption certificates by batches. The first copy of the aforesaid tax payment certificate or tax exemption certificate shall be stamped with a chop bearing the manufacturer’s name and release date on the back and accompany the ex-factory commodity; the second copy will be submitted to the competent tax authority on a monthly basis; and the third copy will be kept by the manufacturer.
The Bureau further explains that sampling of tax-exempt beverages must be conducted and qualified for examination prior to the assessment for a tax exemption made by a competent tax authority. There is no need to fill out tax exemption certificates first and apply for the cancellation later. To simplify the procedure of releasing tax-exempt beverages from a factory, it is not necessary for manufacturers to fill out tax certificates for tax-exempt beverages assessed by a competent tax authority.
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