If the buyer refuses to issue a special invoice due to an error in invoicing, the seller shall fill in the Application Form for Issuing a Red-ink Special VAT Invoice to the competent tax authorities within the certification period of the special invoice (within 90 days from the date of issuing the special invoice).

2. If the special invoice is not delivered to the buyer due to billing errors and other reasons, the seller shall fill in the Application Form for Issuing Red-ink Special VAT Invoice to the competent tax authorities within the month following the issuance of the wrong special invoice.

If the special invoice is not delivered to the buyer due to billing errors and other reasons, and the seller fills in the Application Form for Issuing Red-ink Special VAT Invoice to the competent tax authorities, the competent tax authorities shall review the specific reasons and corresponding blue-ink special invoice information filled in the Application Form for Issuing Red-ink Special VAT Invoice by the seller, and review the written materials provided by the seller.