VAT Exemption Claims for Exported Services

VAT Exemption Claims for Exported Services

China Tax Alert - Issue 25, September 2014

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VAT Exemption Claims for Exported Services

On 27 August 2014 China’s State Administration of Taxation issued Announcement No.49 of 2014 which is a comprehensive statement of the policies for claiming exemption from Value Added Tax (“VAT”) under the VAT pilot program in China for exported services.  Given the developments which have occurred in both the scope of VAT, and in the processes for claiming VAT exemption in China, this KPMG China Alert effectively collates and updates the information contained in previous KPMG Alerts on this topic.

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