Announcement of theBeijing Municipal Office of the State Administration of Taxation and the Beijing Local Taxation Bureau on Matters concerning Individuals' Applications for the Commissioned Issuance of Plain Invoices

• Document Number：Announcement No. 24 [2016] of the Beijing Municipal Office of the State Administration of Taxation and the Beijing Local Taxation Bureau
• Area of Law： Taxation
• Level of Authority： Local Regulatory Documents
• Date issued：07-14-2016
• Effective Date：07-14-2016
• Status： Effective
• Issuing Authority： Beijing Municipal Office, State Administration of Taxation Beijing Local Taxation Bureau

Announcement of theBeijing Municipal Office of the State Administration of Taxation and the Beijing Local Taxation Bureauon Matters concerning Individuals' Applications for the Commissioned Issuance of Plain Invoices
(Announcement No. 24 [2016] of the Beijing Municipal Office of the State Administration of Taxation and the Beijing Local Taxation Bureau)
In accordance with the relevant provisions of the Measures of the People's Republic of China for the Administration of Invoices,the Individual Income Tax Law of the People's Republic of China, and the Notice of the State Administration of Taxation on Strengthening and Regulating the Commissioned Issuance of Plain Invoices by Tax Authorities (Letter No. 1024 [2004], SAT), the relevant matters on the application of individuals (excluding individual industrial and commercial households, hereafter the same) for the commissioned issuance of plain invoices to the state tax authorities are hereby announced as follows:
I. Where an individual that applies for the commissioned issuance of plain invoices shall pay taxes in accordance with the provisions of tax laws and administrative regulations, the tax payment shall be made before the commissioned issuance of invoices. The VAT payable by an individual shall be collected by the state tax authority; and the urban maintenance and construction tax, educational surtax, and local educational surtaxpayable by an individual shall be collected by the state tax authority on a commission basis.
II. Where a withholding agent fails to withhold the taxes on the taxable income obtained by an individual under the relevant provisions, the individual may directly file their tax returns with the tax service office subordinate to thelocal taxation bureau of the relevant district or the branch thereof, and pay taxes in accordance with the law.
III. An individual that undergoes the formalities for the commissioned issuance of plain invoices shall hold the originals of thelegal identity certificates of the applicant and the handling person, and submit the following materials:
(1) An Application Form for the Commissioned Issuance of Plain Invoices (applicable to Individual Application for the Commissioned Issuance of Invoices, Annex 1).
(2) A Written Confirmation Certificate of the Payer for the Commissioned Issuance of Plain Invoices (Annex 2)
(3) Where an individual authorizes any other person (handling person) to apply for the commissioned issuance of plain invoices, a letter of authorization shall be also submitted.
An individual that sells goods in small amounts (lower than the threshold for payment of value-added tax (“VAT”) ona transaction-by-transaction basis), or provides VAT taxable labor services or taxable services only needs to provide the originals of the legal identity certificates of the applicant and the handling person.
The competent tax authority shall conduct a written review of the application materials submitted by the applicant, and, if the materials are incomplete or the contents completed fail to comply with the relevant provisions, notify the applicant of all the materials which need to be supplemented and corrected or to complete the form again at one time and on the spot; and shall, if the conditions are satisfied, handle the applicant immediately.
IV. This Announcement shall come into force on the date of issuance. The Announcement of theBeijing Municipal Office of the State Administration of Taxation and the Beijing Local Taxation Bureauon Matters concerning Individuals' Applications for the Commissioned Issuance of Plain Invoices (Announcement No. 36 [2014],Beijing Municipal Office of the SAT) shall be repealed concurrently.
Annexes: 1. Application Form for the Commissioned Issuance of Plain Invoices (applicable to Individual Application for the Commissioned Issuance of Invoices)
2. Written Confirmation Certificate of the Payer for the Commissioned Issuance of Plain Invoices
July 14, 2016