Decision of the State Administration of Taxation on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices

Decision of the State Administration of Taxation on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices

Order of the State Administration of Taxation No.37

December 27, 2014

The Decision of the State Administration of Taxation on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices, deliberated on and adopted at the fourth executive meeting for 2014 of the State Administration of Taxation on December 19, 2014, is hereby promulgated for implementation as of March 1, 2015.

Wang Jun Minister of the State Administration of Taxation

In order to implement the spirit of transforming government functions and deepening the reform of administrative examination and approval system, in accordance with the Decision of the State Council on Matters such as Cancellation and Delegation of a Batch of Administrative Examination and Approval Items (Guo Fa [2013] No.19), the State Administration of Taxation has decided to revise the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices as follows:

Revise Article 5 as: "An unit that uses invoices may apply in writing to the relevant tax authority for using the invoices with its name printed thereon, and the tax authority shall confirm the type and quantity of invoices with the unit's name printed thereon in accordance with the provisions of Article 15 of the Measures."

The Decision of the State Administration of Taxation on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices (hereinafter referred to as the "Decision") shall come into force as of March 1, 2015.
　　......