Article 51 Where a taxpayer is eligible for tax refund (exemption) for the export of goods, he or she shall collect all relevant documents within the period for declaration of export tax refund (exemption) from the month following the date of declaration of export of the goods to April 30 of the following year, apply to the competent tax authority for tax refund (exemption), and complete the collection of foreign exchange in accordance with the regulations within the above-mentioned declaration period. For those who apply for tax refund (exemption) after the above-mentioned declaration period, they should provide the foreign exchange receipt materials at the same time. If the tax refund (exemption) is not declared within 36 months from the date of customs declaration for export, it shall be regarded as the sale of goods to the domestic market and value-added tax shall be paid in accordance with the regulations. Where taxpayers export goods subject to exemption from value-added tax, if they fail to declare the exemption within 36 months from the date of customs declaration for export, it shall be regarded as the sale of goods to the domestic market and value-added tax shall be paid in accordance with the regulations.

       Article 52 Where a taxpayer is eligible for tax refund (exemption) for cross-border sales of services or intangible assets, it shall collect all relevant vouchers within the export tax refund (exemption) declaration period from the month following the occurrence of the tax liability to April 30 of the following year, apply to the competent tax authority for tax refund (exemption), and complete the collection of foreign exchange in accordance with the regulations within the above-mentioned declaration period. For those who apply for tax refund (exemption) after the above-mentioned declaration period, they should provide the foreign exchange receipt materials at the same time. Within 36 months from the date when the tax liability arises, if the tax refund (exemption) is not declared, it shall be regarded as the sale of services and intangible assets to the domestic market, and value-added tax shall be paid in accordance with the regulations. Taxpayers who are exempt from value-added tax (VAT) for cross-border sales of services and intangible assets and fail to declare the exemption within 36 months from the date when the tax liability arises shall be deemed to have sold services and intangible assets to the domestic market and shall pay VAT in accordance with the regulations.

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