Guangdong Province Releases Announcement on Invoice Issuance

Nov. 2 – Guangdong’s Provincial Office of the State Administration of Taxation (SAT) released the “Announcement on Matters Concerning the Issuance of Invoices on Behalf of Taxpayers in the Pilot Collection of Value-Added Tax (VAT) in Lieu of Business Tax (Announcement [2012] No.11, hereinafter referred to as ‘Announcement’)” on October 23, 2012.

Matters concerning the issuance of VAT special invoices, cargo transport VAT special invoices, and general invoices by the competent state tax authorities on behalf of the taxpayers included under the scope of the pilot collection of VAT in lieu of business tax (hereinafter referred to as the ‘pilot taxpayer’) are hereby announced below.

Application for issuance of VAT special invoices by pilot taxpayers

When applying to the competent state tax authorities for issuance of VAT special invoices on its behalf, small-scale VAT taxpayers included under the scope of the pilot collection program who have gone through the formalities of tax registration with the competent state tax authorities shall carry out such application according to the “Circular of the State Administration of Taxation on Printing and Distributing the Administration Measures on VAT Special Invoice Issued by Local Taxation Offices as Agencies (Trial).”

Application for issuance of cargo transport VAT special invoices by pilot taxpayers

Where small-scale pilot taxpayers provide cargo transport services and the accepting party demands cargo transport VAT special invoices, the small-scale pilot taxpayer may apply to the competent state tax authorities for issuance of such invoices on its behalf according to the following requirements.

• For small-scale pilot taxpayers holding the Temporary Tax Registration Certificate issued by the competent state tax authorities of its local jurisdiction, when it applies for the issuance of cargo transport VAT special invoices, the departure place or the destination of the cargo transport service it provides shall be within the local jurisdiction.
• When applying for the issuance of cargo transport VAT special invoices, small-scale pilot taxpayers shall fill in the Tax Declaration Form for Issuance of Cargo Transport VAT Special Invoices by Agency, and submit it along with other relevant materials to the competent state tax authorities for invoice issuance.

Application for issuance of general invoices by pilot taxpayer

The application for issuance of general invoices by pilot taxpayers shall be carried out according to the “Circular on Administration Measures for General Invoice Issued by Taxation Authorities of Guangdong Municipal office of SAT as Agencies (eguoshuifa [2008] No.242).”