Announcement of the State Administration of Taxation on Entrusting Local Tax Authorities with Tax Collection and Issuance of VAT Invoices for the Replacement of Business Tax with VAT

This announcement stipulates that after the replacement of business tax with VAT, local tax authorities will continue to handle tax declaration, payment, and issuance of VAT invoices for taxpayers selling real estate or leasing property as individuals, effective from May 1, 2016. The document has been fully abolished as per the State Administration of Taxation Announcement No. 33 of 2018.