Under what circumstances are tax refund shops prohibited from issue a Application Form for Departure Tax Refund

Under what circumstances are tax refund shops prohibited from issue a Application Form for Departure Tax Refund?

Answer: In accordance with Article 10 of the Announcement No. 41 [2015] of the State Administration of Taxation, tax refund shops are prohibited from issuing the “Application Form for Departure Tax Refund” under any of the following circumstances：

(1) Overseas passengers fail to present their valid identification documents;

(2) The last date of entry of the overseas traveler cannot be determined with the valid identity document;

(3) The purchase date is more than 183 days from the last entry date of overseas passengers;

(4) The issuance date of the sales invoice for tax refund items is earlier than the last entry date of foreign passengers;

(5) The goods sold to overseas passengers do not fall within the scope of tax refund items;

(6) Overseas passengers are unable to present value-added tax ordinary invoices for purchasing tax refunded items;

(7) The amount of tax refund items purchased by the same overseas passenger in the same tax refund store on the same day does not reach 500 RMB.

Source: State Taxation Administration;

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