Announcement of Beijing Municipal Office, SAT 2018 No. 3

We have decided to offer the quick processing service to taxpayers initially applying for value-added tax (VAT) invoices through the online taxation service hall of the SAT Beijing Municipal Office (website: http://www.bjsat.gov.cn, hereafter referred to as the “Online Taxation Hall”) pursuant to the Notice of the State Administration of Taxation on Offering the “Package” Service to New Taxpayers (SAT Letter [2017] No. 564) and based on the actual situation of Beijing Municipality, in a move to carry forward the “relaxation, supervision and service” reform in depth and optimize the business environment. Relevant matters are hereby announced as follows:
　　I. Submit application
　　i. New taxpayers can apply for the “package” service through the Online Taxation Hall, and submit the initial application for VAT invoices.
　　ii. If a taxpayer has handled relevant tax registration matter, the taxpayer can submit the initial application for VAT invoices with the “Invoice Application” module of the Online Taxation Hall.
　　The taxpayer shall accurately enter the application information, submit relevant attachments as required, and upload the application information after confirming the information is integral and free from errors. If a taxpayer poses the taxation risk, the competent tax authority shall review the application of the taxpayer pursuant to relevant current provisions.
　　VAT invoices mean the dedicated VAT invoices (including uniform invoice for motor vehicle sales) issued with the new VAT invoice management system and common VAT invoices.
　　II. Select tax control equipment and pay the fee
　　After receiving the approval (rectification) of VAT invoice information returned from the competent tax authority, the taxpayer shall select the tax control equipment service provider at its own discretion according to the Notice on Installation and Use of VAT Control System and pay the fee online pursuant to the requirements.
　　III. Release of tax control equipment and acquisition of VAT invoices
　　If a taxpayer submits the application for VAT invoice and completes online fee payment prior to 12:00 on a given day, the taxpayer can apply for the issuance of the tax control equipment and collect the VAT invoice from the place designated by the Online Taxation Hall. If a taxpayer submits the application for VAT invoice and completes online fee payment after 12:00 on a given day, the taxpayer can apply for the issuance of the tax control equipment and collect the VAT invoice from the place designated by the Online Taxation Hall prior to 12:00 next day.
　　If a taxpayer fails to complete authentication with real name information, the legal representative and the invoice buyer shall complete the authentication with real name information on the site before the issuance of the tax control equipment.
　　IV. This document shall be implemented as of March 1, 2018.
　　So announced.