Supplementary Circular of State Administration of Taxation on the Issues concerning the Use of VAT Special Vouchers

Supplementary Circular of State Administration of Taxation on the Issues concerning the Use of VAT Special Vouchers
Supplementary Circular of State Administration of Taxation on the Issues concerning the Use of VAT Special Vouchers

Guo Shui Ming Dian [1994] No.039

February 25, 1994

The tax bureaus of various provinces, autonomous regions and municipalities and the tax bureaus of various cities with independent planning,

In order to solve the problems existing since the trial implementation of the Regulations on the Use of Value-Added Tax Special Vouchers, the bureau on February 14 issued the Circular of the State Administration of Taxation on Issues Concerning the Use of Special Invoices for Value-Added Tax (coded GuoShui Ming Dian [1994] No. 035). It is said that the outstanding problem in the current use of special vouchers is that there is great random in the special vouchers issued by commercial retail sales enterprises and there are many mistakes in the written face value.In view of this, a supplementary Circular is hereby promulgated as follows:

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