Notice of the State Taxation Administration on Strengthening and Regulating the Issuance of Ordinary Invoices by Tax Authorities on Behalf of Taxpayers
国家税务总局关于加强和规范税务机关代开普通发票工作的通知
This document, which has been fully annulled, previously provided guidance on the procedures and requirements for tax authorities to issue ordinary invoices on behalf of taxpayers. It was repealed by Announcement No. 33 of 2018 of the State Taxation Administration.