I wonder if my friend has encountered such a situation, that is, what should I do if the second link of the VAT general invoice that is lost as the seller or the buyer is lost?
Zhilejun specially sorted out relevant policies to address this issue. Today I will share with you the solutions you should deal with if similar situations occur.
VAT general invoices are lost. How should the seller and buyer deal with it?
First, both for the seller and buyer, the invoice should be stored in accordance with the regulations of the tax authorities and no unauthorized damage shall be done.
If the seller has lost the invoice, it must be submitted to the tax authority in the form of a written report as soon as possible.
. For the purchaser, if the invoice is lost, he should obtain a certificate with the official seal of the original issuing unit and indicate the number, amount and content of the original voucher. The original voucher can only be made on behalf of the person in charge of the accounting agency, accounting supervisor and unit leader.
But Zhilejun here reminds my friends that although there are lost remedies, we should still pay attention to saving the invoices to avoid the loss.
The following are the relevant policy basis:
1. According to Article 29 of the "Invoice Management Measures of the People's Republic of China" (State Council Order No. 587 of the People's Republic of China), the units and individuals that issue invoices shall store and store invoices in accordance with the provisions of the tax authorities and shall not damage them without authorization. The invoice stubs and invoice registration books that have been issued shall be kept for 5 years. After the shelf life expires, it will be destroyed after being inspected by the tax authorities. Article 35 of
stipulates that if any of the following circumstances violates the provisions of these Measures, the tax authority shall order it to correct the situation and may impose a fine of not less than RMB 10,000; if there is any illegal income, it shall be confiscated: (9) Invoices are not stored and kept in accordance with the regulations.
2. According to Article 31 of the "Implementation Rules of the Invoice Management Measures of the People's Republic of China" (No. 25 of the State Administration of Taxation Order on February 14, 2011, and amended by the "Decision of the State Administration of Taxation on the Announcement of the Cancellation of a Batch of Tax Certificates and the Abolition and Amendment of Some Normative Documents of Regulations" on July 24, 2019) stipulates that units and individuals who use invoices shall properly keep the invoices. When an invoice is lost, it shall be reported to the tax authority in writing on the day it is discovered.
3. According to Article 55, paragraph 5 of the "Notice of the Ministry of Finance on Issuing the Standards for Basic Accounting Work" (Financial Accounting No. [1996] No. 19) (Revised in 2019) (Decree No. 98 of the Ministry of Finance of the People's Republic of China), accounting institutions and accounting personnel must properly keep accounting vouchers.
(V) If the original voucher obtained from an external unit is lost, the original voucher shall be obtained with the official seal of the original issuing unit and the number, amount and content of the original voucher shall be indicated. The original voucher can only be made on behalf of the person in charge of the accounting institution, accounting supervisor and unit leader.
If the certificate is indeed impossible to obtain, such as train, ship, air ticket and other certificates, the parties shall write down the details, and the original certificate shall be made on behalf of the person in charge of the accounting agency, accounting supervisor and unit leaders.
I don’t know if my friend passed Zhilijun’s sharing today can have a correct understanding of the loss of the second VAT general invoice, and how the seller and buyer should handle it. If you still have questions, you are also welcome to log in to Zhili class to check relevant content at any time.
At the same time, the Lord also emphasized that when doing financial work, we must strengthen our awareness of prevention and care.
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