Announcement of Beijing Municipal Tax Service, State Taxation Administration [2019] No. 7

Beijing Municipal Tax Service, State Taxation Administration (hereinafter referred to as "the Service") will launch the VAT invoice management system V2.0 (hereinafter referred to as the "Invoice System V2.0") on November 1, 2019. To ensure that the system can be successfully launched, the Service will upgrade the VAT invoice management system from 0:00 on October 25, 2019 to 24:00 on October 31, 2019. During this period, the system will be shut down, and services related to VAT invoices will be suspended. Relevant matters are hereby announced as follows:

I. Suspension of services

Starting from 0:00 on October 25, 2019, all tax service centers (including tax services windows in administrative service centers), entrusted tax agencies and e-tax platforms in Beijing will suspend tax services related to VAT invoices, including:

1. Tax registration. Tax registration of taxpayers, change of basic information of taxpayers (including tax type adjustment), inter-district relocation registration, registration of general taxpayers of VAT, switch of general taxpayers to small-scale taxpayers, relief from abnormal taxpayers, classification of small-scale taxpayers which can issue special invoices themselves, classification of refined oil distribution enterprises, and tax de-registration (including simple de-registration);

2. Invoices. Verification of VAT invoice types (including adjustment of limited amount and quantity), receipt and use of VAT invoices, proxy issuance and invalidation of VAT invoices, write-back of VAT invoices, verification of old VAT invoices, return, handover for cancellation, authentication, ticking and inspection, tax returns statement of loss of special VAT invoices, and lottery invoices;

3. Tax control devices. Tax control device release, change, tax information entry and declaration, card clearance, password reset, cancellation, and new identification of rare earth enterprise;

4. Declaration and collection. Declaration of VAT and consumption tax (late declaration, correction declaration, supplementary declaration), one-window VAT declaration comparison, inventory management of refined oil products, application for refund of taxes and fees collected due to invalidation and write-back of proxy issued invoice, housing stock transaction, land use right transfer, and declaration of urban maintenance and construction tax, educational surcharges and local educational surcharges.

Meanwhile, VAT invoice selection and confirmation platforms as well as self-service tax terminals will suspend services.

II. Services that can be handled during the shutdown period

1. Issuance and invalidation of VAT invoices (including special VAT invoices, general VAT invoices, electronic general VAT invoices, general VAT invoices (roll type), uniform invoices for motor vehicle sales, uniform invoices for second-hand vehicle sales).

2. Data collection of customs special payment letter of VAT on imports.

3. Other tax-related matters other than those listed in the suspended services in the Announcement.

III. Resumption of services

Starting from 0:00 on November 1, 2019, all suspended services will be resumed.

IV. Notes

1. Taxpayers and fee payers are requested to properly arrange the time for handling business in accordance with the Announcement, and to handle tax-related matters such as invoice application, proxy invoice issuance and real estate transaction in advance or later, so as to minimize the inconvenience caused by system switching to the handling of tax or fee related services.

2. Taxpayers shall apply for full-amount invoices in advance according to their needs for normal production and operation before 17:00 on October 24, 2019, so as to ensure that invoices can be issued during the shutdown period. They shall open (log in) their tax control invoicing systems before 17:00 on October 24, 2019, and confirm that the relevant offline invoicing time and amount have been automatically downloaded.

During the suspension period of the VAT invoice management system, taxpayers (fee payers) may issue VAT invoices offline.

3. In the early days upon the completion of the system updating, tax service centers and e-tax platforms may be congested due to the concentration of business handling, resulting in the difficulty in handling taxes or fees related matters and the extension of waiting time. Taxpayers and fee payers should reasonably arrange time for handling tax (fee) matters in different hours, without affecting their business handling.

4. During the shutdown period, taxpayers and fee payers shall pay attention to the portal website of the Service, the official WeChat account of Beijing Tax and the announcements issued by the local tax service centers. In case of any question, please call the tax service hotline 12366 or consult the competent tax authorities. Taxpayers and fee payers shall be aware of all kinds of false information related to taxes (fees) released by non-tax authorities to avoid unnecessary losses.

The long-term understanding and support of tax work by taxpayers and fee payers are highly appreciated. The Service will do its best to minimize the impact on taxpayers' handling of tax or fee related matters. We apologize for any inconvenience caused thereby.

Appendix: List of Suspended Services

Beijing Municipal Tax Service, State Taxation Administration

September 27, 2019

Appendix: