Reply of the State Administration of Taxation on Issues Concerning Tax Collection and Supplement for Proxy-Issued and Falsely-Issued Special VAT Invoices

This document clarifies that for proxy-issued or falsely-issued special VAT invoices, tax shall be collected and supplemented at the applicable tax rate of the goods listed on the invoice, with penalties imposed according to the Tax Collection and Administration Law. It also notes that the document has been invalid since August 1, 2012, per Announcement No. 33 of 2012.