Foreign taxpayers about issues related to VAT invoices issued notice

Foreign taxpayers about issues related to VAT invoices issued notice
Ref: State Administration of Taxation Announcement No. 39 of 2014
Issued: State Administration of Taxation ?
Date issued: 2014-07-02

Foreign taxpayers will now issue special VAT invoices related issues are announced as follows:
Taxpayers inflated by input VAT tax evasion, but outside the special VAT invoice meet the following circumstances, does not belong to the external VAT invoices:
A taxpayer to the taxpayer by the party ticket sold goods or provide taxable services taxable services;
Second, taxpayers subject to the votes of the party charged taxpayers selling goods, provided funds or taxable services taxable services, or payments made to obtain sales credentials;
Third, the taxpayer according to regulations issued by the drawee party taxpayers VAT invoices related content, and the sales of goods or taxable services taxable services provided by consistent, and that is taxpayers VAT invoices legally obtained, and issued in his own name.
Party ticket taxpayers VAT invoices that meet the above circumstances, as the VAT deduction certificate deductible input tax.
This announcement shall come into effect August 1, 2014. Previously untreated matter, in accordance with the implementation provisions of this announcement.
Special announcement.

State Administration of Taxation
July 2, 2014