(Translation)

Instructions on Filling Out VAT Refund Forms

1.  Enter the detailed information shown on VAT refund invoices after logging on the VAT Refund System. The system will automatically create the VAT Refund Application Form for Diplomatic (Consular) Missions in China and the Consolidated Breakdown of VAT Refund Claims of Diplomatic (Consular) Missions in China (Hereinafter respectively referred to as the Application Form and the Consolidated Breakdown).

2.  When claiming VAT refund for a purchased item for official use, select “For Mission’s Official Use” in the “Purchaser’s Name” entry, and there is no need to enter the Identity Card number. When claiming VAT refund for a purchased item for private use, the applicant should enter his/her Diplomatic Identity Card number or Identity Card (Consular Identity Card or Service Identity Card) number correctly. A number incorrectly entered will lead to automatic rejection of the claim.

3.  Enter in Chinese the detailed information shown on the invoices for VAT refundable goods or services purchased by the same person in the order of the invoices’ serial numbers. The invoices for VAT refundable goods or services purchased by each mission and its staff should be marked with running serial numbers.

4.  Invoices issued by property management companies for consumption of water, hot water, electricity, coal gas, natural gas or heating provided by the local tax authorities are acceptable for the purpose of VAT refund, provided they specify the exact amount of consumption or the exact floor space of heating. Invoices for the purchase of other VAT refundable goods and services must be ordinary invoices provided by the state tax authorities.

5.  The original invoices must be submitted for verification with each VAT refund claim and will be kept by the VAT refund authorities. If, under special circumstances, a diplomatic (consular) mission needs to retain the original invoices, the mission shall submit the original invoices with its VAT refund application to the Protocol (Consular) Department of the Ministry of Foreign Affairs for verification and, at the same time, provide a copy of the invoices to be kept by the VAT refund authorities. The competent tax authorities shall affix a seal of verification to the original invoices and return them to the mission. The mission shall paste original invoices on a Submission Sheet for Invoices to be Kept by Tax Authorities, or on a Submission Sheet of Original Invoices to Be Returned in the order of their entry in the Consolidated Breakdown. In the latter case, a cover letter explaining the reason for the requested return should be provided.

The diplomatic (consular) missions may make copies of the Submission Sheet for Invoices to be Kept by Tax Authorities and the Submission Sheet of Original Invoices to Be Returned for their use, and they should indicate on each sheet the pasted invoices’ serial numbers as entered in the Consolidated Breakdown.

6.  The diplomatic (consular) missions shall submit all the completed forms and related invoices to the Protocol (Consular) Department for verification.

7.  All the applications shall be sent to the Protocol (Consular) Department in the following order:

(1) One Application Form;

(2) One Consolidated Breakdown;

(3) The invoices or their copies to be kept by VAT refund authorities;

(4) The original invoices to be returned;

8.  All the above applications should be delivered to the Protocol (Consular) Department in a standard (32cm×22.5cm) document envelop.