Announcement of the State Administration of Taxation on Issues relating to the Issuance of Red-Letter Value-added Tax Invoices
Announcement of the State Administration of Taxation on Issues relating to the Issuance of Red-Letter Value-added Tax Invoices
[Lexis China Comments]
According to the Announcement of the State Taxation Administration on the Release of the Catalogs of Amended and Repealed Tax Normative Documents (Announcement of the State Taxation Administration [2024] No. 15), Section I of the document has been amended as follows: “I. When a general VAT taxpayer needs to issue a red-letter special VAT invoice against a previously issued special VAT invoice ("special invoice") due to circumstances such as a sales return, invoicing error, or discontinuation of taxable services that does not qualify for invoice cancellation, or in the event of a partial sales return or sales discount, the case shall be handling in the following ways:”
Announcement of the State Administration of Taxation on Issues relating to the Issuance of Red-Letter Value-added Tax Invoices
Announcement of the State Administration of Taxation [2016] No.47
July 20, 2016
To further regulate the management of the issuance of value-added tax("VAT") invoices by taxpayers, issues relating to the insurance of red-letter invoices are hereby announced as follows:
I.
......
According to the Announcement of the State Taxation Administration on the Release of the Catalogs of Amended and Repealed Tax Normative Documents (Announcement of the State Taxation Administration [2024] No. 15), Section I of the document has been amended as follows: “I. When a general VAT taxpayer needs to issue a red-letter special VAT invoice against a previously issued special VAT invoice ("special invoice") due to circumstances such as a sales return, invoicing error, or discontinuation of taxable services that does not qualify for invoice cancellation, or in the event of a partial sales return or sales discount, the case shall be handling in the following ways:”
Announcement of the State Administration of Taxation on Issues relating to the Issuance of Red-Letter Value-added Tax Invoices
Announcement of the State Administration of Taxation [2016] No.47
July 20, 2016
To further regulate the management of the issuance of value-added tax("VAT") invoices by taxpayers, issues relating to the insurance of red-letter invoices are hereby announced as follows:
I.
......