Notice of the State Taxation Administration on Amending the Notice on How to Determine the Amount of Tax Evasion and the Tax Supplement and Penalty for General VAT Taxpayers Involved in Tax Evasion

This document amends a specific clause in a previous tax notice to clarify that when the sales amount from off-book operations cannot be verified, it should be determined based on the composite taxable price as per the VAT实施细则. It also repeals the original clause.