第四十八条 纳税人适用退（免）税、免征增值税的出口业务，应当按照规定期限申报；逾期未申报的，按照视同向境内销售的规定缴纳增值税。
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Emer MoreauBusiness reporter
Given recent developments, that should probably change.
In Pakistan too, gathering verified information from border areas independently is not easy.