The second paragraph of Article 26 of the Regulations on Tax Inspection stipulates that if a copy of the evidence material is extracted, the unit or individual that keeps the original shall indicate on the copy that "it is checked correctly with the original, and the original is kept in our place", which shall be signed by the provider.

Article 79 of the Regulations on Tax Inspection stipulates that the signature mentioned in these Regulations shall be determined according to the following circumstances:

(a) belonging to a legal person or other organization, signed by the relevant personnel, stamped with the seal of the unit and dated;

(2) If it belongs to an individual, it shall be signed and dated by the individual.