Jiangsu Province Releases Announcement on VAT Declaration

Jiangsu’s Provincial Office of the State Administration of Taxation (SAT) released the “Announcement on Matters Concerning Value-Added Tax (VAT) Declaration in the Business Tax to Value-Added Tax Pilot Conversion in Jiangsu Province (Announcement [2012] No.6, hereinafter referred to as ‘Announcement’)” on September 21, clarifying issues relating to the filing of VAT returns by VAT taxpayers in the province. Key provisions are listed below.

From October, 1, 2012, VAT taxpayers in Jiangsu Province (including previous VAT taxpayers) shall declare VAT in accordance with this Announcement and the “Announcement of State Administration of Taxation on Matters concerning the VAT Declaration in the Business Tax to VAT Pilot Conversion in Beijing and Seven Other Provinces and Municipalities (Announcement [2012] No.43, hereinafter referred to as Announcement 43).”

According to Announcement 43, materials required for VAT declaration include the Tax Declaration Form and the materials listed therein; and other materials required for tax declaration, such as legitimate certificates for deducted items of taxable services and the lists thereof, and stubs or inspection pages of the proofs of purchase of agricultural products already issued.

Submission of other materials for tax declaration

Other mandatory-required materials for submission from VAT general taxpayers

• List of general tax payment certificates for withholding VAT that satisfy the deduction conditions and are filed for deduction in the current period
• List of deducted items of taxable services

For a general taxpayer providing taxable services for business tax to VAT pilot conversion whose VAT is levied on the balance of its business tax according to relevant State policies on business tax, it shall fill out and submit the List of Deducted Items for Taxable Service. The foregoing provision shall not apply to other general taxpayers.

Other mandatory-required materials for submission from small-scale taxpayers

• List of deducted items of taxable services

For a small scale taxpayer providing taxable services on Business Tax to VAT pilot conversion whose VAT is levied on the balance of its business tax according to relevant State policies on business tax, it shall fill out and submit the List of Deducted Items for Taxable Service. The foregoing provision shall not apply to other small scale taxpayers.

Other specific declaration materials for filing and submission by specific taxpayers (i.e. product oil retail enterprises, automobile manufacturing and sales enterprises, and electric power enterprises) prescribed by the SAT, and other declaration materials required from taxpayers by Tax Collection Law, shall be filed and submitted according to current regulations.

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