Circular of the State Administration of Taxation on Issues Concerning the Strengthening of the Regulation of the Special Invoices for Value-Added Tax Issued by the Taxation Authorities on Behalf of the Taxpayers

Circular of the State Administration of Taxation on Issues Concerning the Strengthening of the Regulation of the Special Invoices for Value-Added Tax Issued by the Taxation Authorities on Behalf of the Taxpayers

Guo Shui Han [2004] No.1404

December 22, 2004

To the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the jurisdiction of the Central Government, and the cities separately designated in the state plan:

In order to implement the requirements of the Circular of the State Administration of Taxation on Issues Concerning the Strengthening of the Regulation of the Special Invoices for Value-Added Tax Issued by the Taxation Authorities on Behalf of the Taxpayers(for Trial Implementation) (Guo Shui Fa [2004] No.153) and to perform the duty of issuing VAT special invoices by the taxation authorities on behalf of others in a satisfactory manner, we hereby present the following notification regarding the relevant issues:

Article 1 As of January 1, 2005, all VAT special invoices issued by the taxation authorities on behalf of others shall be provided by the VAT forgery-prevention tax-control invoice writing system.
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