Is Tax Ticket Certification Postponed?
[question]
The last day of a unit's entry tax invoice certification is Sunday. On Monday, when the tax bureau authenticate, the tax official says that the tax receipt has passed the certification period, and the tax certificate certification holiday is not postponed. Is this statement correct?
[answer]
Issued by the State Administration of Taxation on the VAT general taxpayer's access to the anti-counterfeiting tax control system.
increment
Deduction of input tax for special tax invoices
problem
The circular ([2003]17) stipulates that the VAT invoices issued by the anti-counterfeiting tax control system of the VAT general taxpayers must be certified to the tax authorities within 90 days from the date of the issuance of the special invoices, otherwise they will not be deducted.
Tax amount
。
According to the above provisions, the certification period for VAT invoices is 90 days instead of 90 working days, so holidays can not be postponed.
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