Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy of Exempting Small-scale VAT Taxpayers from VAT

This document exempts small-scale VAT taxpayers with monthly sales of 150,000 yuan or less from VAT from April 1, 2021 to December 31, 2022, and repeals the first article of a previous notice on tax relief for small and micro enterprises.