Foreign Trade Firms Face Export Tax Refund Filing Challenges

Published: 02/05/2026
Export Tax Rebate Declaration Error Tax Treatment
This article provides a detailed interpretation of the handling process for export tax rebate declaration data errors in foreign trade enterprises. It introduces specific operation steps for withdrawal and re-submission and adjustment declaration for two situations: 'Declaration not reviewed' and 'Tax rebate already processed'. The article also provides the operation path in the e-Tax Bureau, helping enterprises to correct errors in a timely manner and protect their rights. This ensures accurate and efficient processing of export tax rebates, minimizing potential financial losses due to incorrect declarations.
Foreign Trade Firms Face Export Tax Refund Filing Challenges

Imagine approaching the tax rebate deadline only to discover errors in your carefully prepared export tax rebate declaration data—a situation that could cause significant stress. However, there’s no need to panic. This article outlines the correct procedures for addressing errors in export tax rebate declarations, helping businesses navigate these challenges efficiently.

Before Approval: Withdraw and Resubmit

If a taxpayer identifies errors in an export tax rebate declaration that has been submitted but not yet approved by the tax authority, the appropriate action is to request a withdrawal. The process involves the following steps:

  • Submit a request: Complete and submit the Application for Withdrawal of Tax Rebate Declaration .
  • Tax authority review: The relevant tax office will verify that there are no grounds for denying the rebate before approving the withdrawal.
  • Key detail: Ensure the "Reason for Withdrawal" is specified as "Error in Declaration" to facilitate corrections and resubmission.

Electronic Tax Portal Withdrawal Process:

  • Log in: Access the electronic tax portal.
  • Navigate: Go to Tax Services > Export Tax Rebate Management > Export Tax Rebate Declaration .
  • Select function: Click Request Withdrawal of Declaration Data .

After Rebate Issued: Adjust the Declaration

If errors are discovered after the rebate has been processed, businesses can still rectify the situation. In such cases, taxpayers must complete the Foreign Trade Enterprise Adjustment Declaration Form and submit it electronically. Once approved, the tax authority will adjust the rebated amount accordingly.

Electronic Tax Portal Adjustment Process:

  • Log in: Access the electronic tax portal.
  • Navigate: Go to Tax Services > Export Tax Rebate Management > Export Tax Rebate Declaration .
  • Select function: Choose Foreign Trade Enterprise Adjustment Declaration , then select either Offline Declaration or Online Declaration as applicable.

Whether errors are identified before or after submission, timely action is crucial to minimize disruptions. Familiarity with these procedures ensures businesses can address issues confidently and safeguard their financial interests.

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