1. Voluntary declaration and payment of fines: enterprises can voluntarily declare to the customs and pay late fees and late fees in accordance with relevant regulations to avoid further losses;
2. Entrust professional institutions to declare: enterprises can entrust professional export tax rebate declaration institutions to declare, so as to ensure the accuracy and timeliness of the declaration;
3. Handling method: According to the specific situation, if there is fraud or illegal behavior, the customs may take punishment measures such as ordering correction and temporarily detaining the goods.
Processing conditions for overdue declaration of export tax rebate:
1. Export tax rebate has occurred: the enterprise has exported goods, and export tax rebate has occurred, which needs to be declared and processed;
2. Overdue declaration: the enterprise's export tax rebate declaration has been overdue, exceeding the declaration period stipulated by relevant local regulations;
3. Accurate declaration contents: The enterprise needs to ensure the accuracy of overdue declaration contents, including the declared commodity information, tax refund amount, etc.
4. There is no fraud or illegal behavior: the overdue declaration is caused by negligence or malicious reasons, not by fraud, illegal or malicious behavior.
To sum up, different regions and countries may have different ways to deal with overdue declaration of export tax rebate, and enterprises should analyze and deal with it according to relevant local laws and policies. In the process of export tax refund declaration, enterprises should operate in strict accordance with relevant regulations and procedures to ensure the accuracy and compliance of the declaration.
Legal basis:
Article 53 of the Customs Law of People's Republic of China (PRC)
Goods and articles that are allowed to be imported and exported shall pay customs duties according to law.
Article 62
After the release of import and export goods and inbound and outbound articles, if the customs finds that the tax is undercharged or omitted, it shall pay back the tax to the taxpayer within 1 year from the date when the goods and articles are released. If the taxpayer violates the rules and causes underpayment or omission, the customs can recover it within three years.