Announcement of the State Administration of Taxation on Abolishing the Provisions on Prohibiting Overdue Value-Added Tax Reduction Certificates from Being Reduced
Announcement of the State Administration of Taxation on Abolishing the Provisions on Prohibiting Overdue Value-Added Tax Reduction Certificates from Being Reduced
Announcement of the State Administration of Taxation on Abolishing the Provisions on Prohibiting Overdue Value-Added Tax Reduction Certificates from Being Reduced
Announcement of the State Administration of Taxation [2011] No. 49
September 14, 2011
Following the approval of the State Council, it is hereby abolished that "no value-added tax certificates which have not been filed for certification within the prescribed period may be used as tax reduction certificates; in the case that tax reduction has occurred, tax authorities shall collect the outstanding tax in full and impose punishment in accordance with the Tax Collection and Administration Law of the People's Republic of China" as provided for in Article 3 of the Circular of the General Office of the State Council on Forwarding the Opinions of the State Administration of Taxation on Comprehensive Application of Value-Added Tax Control System (Guo Ban Fa [2000] No.
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Announcement of the State Administration of Taxation [2011] No. 49
September 14, 2011
Following the approval of the State Council, it is hereby abolished that "no value-added tax certificates which have not been filed for certification within the prescribed period may be used as tax reduction certificates; in the case that tax reduction has occurred, tax authorities shall collect the outstanding tax in full and impose punishment in accordance with the Tax Collection and Administration Law of the People's Republic of China" as provided for in Article 3 of the Circular of the General Office of the State Council on Forwarding the Opinions of the State Administration of Taxation on Comprehensive Application of Value-Added Tax Control System (Guo Ban Fa [2000] No.
......