It is not caused by the tax bureau, but by the repair shop itself. According to the law, the place where invoices are issued is the tax bureau. Invoices refer to business vouchers issued and collected in the course of buying and selling goods, providing or receiving services and engaging in other business activities, which can prove the occurrence of business. According to the provisions of the Measures for the Administration of Invoices of the People's Republic of China, units and individuals who need to use invoices temporarily can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written certificates of buying and selling goods, providing or receiving services and engaging in other business activities, and the identity certificate of the agent. The reason why the repair shop can't issue tax invoices is that it didn't apply to the tax bureau for issuing invoices on its behalf according to the law.