Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 16

Factories and firms satisfactory to the provisions set forth in Paragraph 1 of Article 13 and Paragraph 1 of Article 15 shall apply, with the following documents, to the competent authorities for approval to execute affidavits by themselves:1. Certificate of export performance record issued by the authorities in charge of foreign exchange or trade. In the case of an applicant using the amount of tax offset and refund as an instrument in making the request, all details in the request shall be in accordance with records maintained by the authorities in charge.2. Certificate of auditing account issued by the local tax authority.3. Identity certificates issued by the local tax authority to prove that the factories or firms have fulfilled the provisions set forth in Paragraph 1 of Article 13.4. Affidavit.In the aforementioned certificate or record, the periods covered shall be from January to December of each specified year before the application, except Paragraph 3.