Legal analysis: theoretically. When invoicing, the drawer and payee on the invoice can be the same person, but the drawer and approver cannot be the same person. However, the IRS authentication system may only audit the password area, but not the drawers and checks. That is to say, the certification can pass, but it is not compliant. However, according to the relevant provisions of the state, invoices should be issued in a lump sum and stamped with special invoices in accordance with the prescribed time limit, order and columns. Therefore, taxpayers should issue invoices truthfully according to the above provisions. Whether the drawer and the reviewer can be the same person, there is no relevant detailed document for the time being. But at the same time, the invoice should follow the provisions of the financial accounting system. In principle, the drawer and the reviewer should not be the same person. Legal basis: Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Administration is the competent authority of invoices, which is responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.