Notice in relation to Amendment of the “Management Measures for Departure Tax Refunds for Purchases by Overseas Tourists (Interim)”
26 April 2025
The State Taxation Administration (“the authorities”) issued the “Notice in relation to Amendment of the “Management Measures for Departure Tax Refunds for Purchases by Overseas Tourists (Interim)” (“the Notice”) on 26 April 2025. The authorities proposed that for foreign travellers who reside in China for no more than 183 days, the tax refund amount will be calculated based on the invoice amount of the refund items. Where the refund amount exceeds RMB20,000, the tax refund agency must process the refund via bank transfer.