Retrospective removal of refund provision: circular withdrawn ab initio under statutory withdrawal power, affecting airport retail supplies to departing tourists The refund provision for inward supplies by airport retail outlets to departing tourists has been omitted retrospectively, and the government withdraws the earlier circular ab initio that had clarified that refund mechanism, nullifying the administrative guidance and removing its application from the retrospective effective date.
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Retrospective removal of refund provision: circular withdrawn ab initio under statutory withdrawal power, affecting airport retail supplies to departing tourists
The refund provision for inward supplies by airport retail outlets to departing tourists has been omitted retrospectively, and the government withdraws the earlier circular ab initio that had clarified that refund mechanism, nullifying the administrative guidance and removing its application from the retrospective effective date.
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