Announcement of the State Administration of Taxation on Issues Relating to Collection of Unpaid Tax on Special Value-added Tax Invoices Falsely Issued by Taxpayers
Announcement of the State Administration of Taxation on Issues Relating to Collection of Unpaid Tax on Special Value-added Tax Invoices Falsely Issued by Taxpayers
Announcement of the State Administration of Taxation on Issues Relating to Collection of Unpaid Tax on Special Value-added Tax Invoices Falsely Issued by Taxpayers
Announcement of the State Administration of Taxation [2012] No. 33
July 9, 2012
Issues relating the collection of unpaid tax on special value-added tax ("VAT") invoices falsely issued by taxpayers are hereby announced as follows:
For a special VAT invoice falsely issued by a taxpayer, if VAT has not been declared and paid on the false amount indicated on the invoice, the taxpayer shall pay the VAT unpaid based on such false amount indicated on the invoice; if VAT has been declared and paid on the false amount indicated on the invoice, the taxpayer is not required to pay any VAT again for the invoice.
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Announcement of the State Administration of Taxation [2012] No. 33
July 9, 2012
Issues relating the collection of unpaid tax on special value-added tax ("VAT") invoices falsely issued by taxpayers are hereby announced as follows:
For a special VAT invoice falsely issued by a taxpayer, if VAT has not been declared and paid on the false amount indicated on the invoice, the taxpayer shall pay the VAT unpaid based on such false amount indicated on the invoice; if VAT has been declared and paid on the false amount indicated on the invoice, the taxpayer is not required to pay any VAT again for the invoice.
......