Matters needing attention
Taxpayers shall be responsible for the authenticity and legality of the submitted materials. Taxpayers are required to submit paper materials when handling tax-related matters at home, and submit electronic materials according to the system operation requirements when handling them online or through mobile terminals.
If the original and photocopy are not indicated in the handling materials, they are all originals. If only a copy is indicated, only a copy is required. If the original and photocopy are indicated, the photocopy shall be recovered and returned after inspection.
If the handling materials are photocopies, they must be marked as consistent with the original and stamped with the official seal. Taxpayers using electronic signatures that meet the requirements of electronic signatures have the same legal effect as handwritten signatures or seals.