If the tax department thinks that the reason for the late deduction is sufficient, it can completely declare the deduction again. According to the announcement No. 50 of 2011 of the State Administration of Taxation, where there is a real transaction for the general VAT taxpayer but the VAT deduction certificate is overdue due to objective reasons, it shall be reviewed by the competent tax authority and reported step by step, and the State Administration of Taxation shall certify, check and compare the corresponding VAT deduction certificate and allow the taxpayer to continue to deduct its input tax.

 

Objective causes include the following types:

 

(A) due to natural disasters, social emergencies and other force majeure factors caused by VAT withholding certificate overdue;

 

(2) the VAT deduction certificate is stolen or robbed, or the delay is caused by the loss or misdelivery of the mail;

 

(C) the relevant judicial or administrative authorities in the handling of business or inspection, the VAT withholding certificate, the taxpayer can not normally perform the declaration obligations, or the information system and network failure of the tax authorities, failure to timely process the taxpayer online authentication data, etc., resulting in the VAT withholding certificate overdue;

 

(4) Due to economic disputes, the buyer and the seller fail to deliver the VAT deduction certificate in time, or the taxpayer changes the place of tax payment, cancellations the old account and re-registration of tax time is too long, resulting in the VAT deduction certificate overdue;

 

(5) Due to the death or injury of the enterprise tax personnel, sudden critical illness or unauthorized departure, the handover procedures are not handled, resulting in the delay of the VAT deduction certificate;

 

(6) Other circumstances prescribed by the State Administration of Taxation.