Circular of the State Administration of Taxation on Issues concerning the Imposition of Value-Added Tax for the Sale of Imported Duty-Free Goods

Circular of the State Administration of Taxation on Issues concerning the Imposition of Value-Added Tax for the Sale of Imported Duty-Free Goods
Circular of the State Administration of Taxation on Issues concerning the Imposition of Value-Added Tax for the Sale of Imported Duty-Free Goods

Guo Shui Fa [1994] No. 62

March 15, 1994

On January 6, 1994, the State Administration of Taxation issued the Circular on Issues Concerning the Imposition of Value-added Tax for the Sale of Imported Duty-free Goods (Guo Shui Ming Dian [1994] No.6) to all local authorities regarding how to impose value-added tax for the sale of imported duty-free goods after the establishment of the value-added tax system on January 1, 1994.
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