Official Reply of the State Taxation Administration on the Deduction of Input Tax for VAT Special Invoices with Anti-Counterfeiting Tax Control Obtained by General VAT Taxpayers from Off-Book Operations

This document addresses the deduction of input tax for certain VAT special invoices obtained from off-book operations by general VAT taxpayers. The second paragraph of this reply has been annulled pursuant to Announcement No. 2 of 2011 of the State Taxation Administration.