Newly- established enterprise submits quarterly VAT declarations for 12 months since starting operation. From next calendar year, taxpayer shall determine period of VAT declaration based on revenue of previous calendar year (12-month fully) and declare VAT monthly or quarterly throughout the 3-year stable cycle.
In case Enterprise has satisfied the conditions of monthly VAT declaration but filling on a quarterly basis until now, then:
The enterprise would be considered for VAT refund in case of having exported goods and services when the enterprise fully satisfies the regulation of tax refund.