December 31 2018

SAT Clarifies Matters Related to Issuance of Certificate of Tax Payment

Source: IBFD Tax Research Platform News

According to the Administrative Measures for Tax Vouchers, the State Administration of Taxation decided to adjust the arrangement on the issuance of the Certificate of Tax Payment starting from January 1, 2019.

Starting from January 1, 2019, the certificate will no longer be a means of management on tax vouchers, and will be affixed with "business seal" instead of "tax collection seal". If an individual taxpayer applies to get a certificate for income tax payment (rebate) after January 1, 2019, the tax agency shall issue the Record of Tax Payment and no longer provide the Certificate of Tax Payment.