Notice of the State Administration of Taxation on How to Determine the Amount of Tax Evasion and the Calculation of Tax Supplements and Fines for VAT General Taxpayers Involved in Tax Evasion

This document provides guidance on determining the amount of tax evasion and the corresponding tax supplements and fines for VAT general taxpayers who commit tax evasion. It references a previous notice and notes that item 1(3) has become invalid.