No. According to information from the official website of the State Administration of Taxation, in accordance with the principle of mutual accounting constraints, the issuer and reviewer are not the same person, and the payee and reviewer are not the same person, so the issuer and reviewer cannot be the same person. Invoices refer to the business vouchers issued and collected by all units and individuals when purchasing and selling goods, providing or receiving services, and engaging in other business activities. They are the original basis for accounting and an important basis for law enforcement inspections by auditing agencies and tax authorities.