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Should the Inland Revenue Department pay taxes on the spot when issuing special VAT invoices?
The tax bureau must pay taxes on the spot when issuing special VAT invoices.

Procedures for individuals to apply for issuing extra ordinary tickets:

(1) Fill in the tax return form for issuing VAT invoices;

(2) When a natural person applies for issuing invoices on his behalf, he shall submit his identity certificate and a copy thereof;

Other taxpayers apply for issuing invoices on their behalf, and submit the business license (or tax registration certificate or organization code certificate), the identity certificate of the agent and its copy.