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Updated : 2015-06-10

Measures shall be taken when the tax authorities have objection to invoice of the foreign capital enterprise obtained from abroad

Invoice refers to voucher issued and charged in buying and selling commodities, providing or receiving services as well as engaging in other business activities. According to "Invoice management method", when units and individuals get invoices or receipts related to paying tax from outside China, the tax authorities shall ask it to provide certificate confirmed by overseas notary organs or registered accountants, and used as accounting vouchers after approval by tax authorities if doubt occurred.

Tips: for the notary public issued by overseas notary organ, it must be authenticated by the Chinese embassies and consulates in the local country, and prove effective in China.

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