Guangzhou has simplified its electronic value-added tax (VAT) declaration procedures by eliminating the need for VAT small-scale taxpayers to submit paper declaration forms when filing electronic VAT declarations.
Starting January 15, VAT small-scale taxpayers who pay the tax based on audit results and file VAT declarations electronically are not anymore required to present paper declaration forms, the “Announcement on Canceling Paper Declaration Form Submissions During Small-Scale Taxpayers’ Electronic VAT Declaration (Guangzhou SAT Announcement [2012] No.1)” reads.
VAT small-scale taxpayers may accomplish VAT declarations through the telephone or online system of the Guangzhou Tax Bureau. Those who cannot make VAT declarations electronically, however, are still required to submit the needed paper material.
Taxpayers declaring VAT through telephone will receive e-mails with declaration details from authorities; those who file VAT declarations via online can choose to print the declaration certificates from the site.
