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Is it still usable if the invoice is lost and the statement is found later?

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Is it still usable if the invoice is lost and the statement is found later?


        

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  • 2024-06-14 11:00:01

    You should also go to the tax bureau to go through the relevant procedures. Because you have announced in the newspaper that the invoice is invalid. If a taxpayer loses an ordinary invoice, it needs to follow the following procedures: if a taxpayer loses the invoice copy of an issued ordinary invoice, he shall report it in writing to the competent tax authority on the day or the next day (postponed on holidays) on which the invoice is lost, and publish a public announcement to the newspapers and other media designated by the competent tax authority declaring it invalid; If the invoicing party loses the completed invoice sheet, it shall issue a new invoice and submit it to the other party for entry. When issuing a new invoice, the customer name, invoice type code and number, unit price, quantity, invoiced amount, etc. of the lost invoice shall be filled in the remarks column. The invoicing party shall attach other copies of the lost invoice as legal entry voucher when bookkeeping; If the invoicing party loses the completed invoice copy, it shall obtain a copy of the invoice stub or accounting copy of the invoicing party and a certificate with the official seal, and indicate the original invoice number, unit price, quantity, amount and other contents. After the invoicing party has indicated the words "This copy is provided by our company and consistent with the original copy" and stamped with the official seal, it shall be approved by the person in charge of the handling unit, Can be used as the original voucher. In case of electronic invoice, the invoicing party shall inquire and print (copy) the invoice picture according to the lost invoice code and number, and stamp the official seal of the invoicing party as the entry voucher; If the taxpayer loses the counterfoil or bookkeeping copy, he/she shall obtain a copy of the invoice. The invoice copy can be used as the original voucher only after it is marked "This copy is provided by our company and consistent with the original copy" by the invoice issuer and stamped with the official seal; If the taxpayer loses all copies of the ordinary invoice, the form of the declaration of loss of the invoice shall be handled as the blank ordinary invoice lost. For example, one invoice of Jiangsu Aladen Newspaper Advertising Co., Ltd., code 133011020322, number 01625297, is lost, and the declaration is invalid

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    2024-06-14 11:00:01

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