Announcement of the State Administration of Taxation on Issues concerning the Taxation Credit by Overdue Value-added Tax Credit Vouchers (Revised in 2017)
Announcement of the State Administration of Taxation on Issues concerning the Taxation Credit by Overdue Value-added Tax Credit Vouchers (Revised in 2017)
Announcement of the State Administration of Taxation on Issues concerning the Taxation Credit by Overdue Value-added Tax Credit Vouchers (Revised in 2017)
Announcement of the State Administration of Taxation [2017] No.36
October 13,2017
(Promulgated by Order of the State Administration of Taxation [2011] No.50 on September 14, 2011, and amended by the Announcement of the State Administration of Taxation on Further Optimizing the Procedures for Handling Affairs Related to Value-added Tax and Consumption Tax on October 13, 2017)
For the purpose of safeguarding the legitimate rights and interests of taxpayers and upon the approval of the State Council, it is hereby notified as follows the taxation credit issues concerning the value-added tax ("VAT") credit vouchers issued after January 1, 2007 and which failed to go through the formalities for certification or audit within the prescribed time limit (hereinafter referred to as "Overdue"):
I.
......
Announcement of the State Administration of Taxation [2017] No.36
October 13,2017
(Promulgated by Order of the State Administration of Taxation [2011] No.50 on September 14, 2011, and amended by the Announcement of the State Administration of Taxation on Further Optimizing the Procedures for Handling Affairs Related to Value-added Tax and Consumption Tax on October 13, 2017)
For the purpose of safeguarding the legitimate rights and interests of taxpayers and upon the approval of the State Council, it is hereby notified as follows the taxation credit issues concerning the value-added tax ("VAT") credit vouchers issued after January 1, 2007 and which failed to go through the formalities for certification or audit within the prescribed time limit (hereinafter referred to as "Overdue"):
I.
......