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News & Events
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What are the issues involved in the implementation of a new accounting system?
5th November, 2014
Since 1 January 2002, FIEs have implemented the Accounting System for Business Enterprises promulgated by the MOF on 29 December 2000, while the Accounting System …
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What is the definition of an invoice?
5th November, 2014
An invoice is the proof of payment in a transaction involving the sale of goods, provision of labour service, or other business activities. It is …
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What is the procedure for the purchase and collection of an invoice?
5th November, 2014
(a) Purchase and collection procedure An individual or enterprise that has completed tax registration as required by law will be issued a tax registration …
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What are the stages in the issuance of an invoice?
5th November, 2014
(a) An individual or enterprise that receives payment for the sale of goods, provision of service or other business activities should issue invoices to the …
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What is the procedure concerning the storage of invoices?
5th November, 2014
(a) An enterprise or individual that issues invoices should set up an invoice register recording the usage of invoices and report to the tax office …
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What are the consequences if an FIE fails to comply with tax laws noted above?
5th November, 2014
The tax payer’s acts in violation of the tax law shall be dealt in accordance with the relevant provisions of the law of The Peoples’ …
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Are invoices subject to inspection by the tax authorities?
5th November, 2014
Enterprises and individuals involved in printing and using invoices are subject to inspection by the tax authorities. They must fully cooperate with inspectors from the …
