Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 16 Units and individuals applying for invoice purchase shall apply for ticket purchase, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, and the impression of the financial seal or special seal for invoices, and issue an invoice purchase book after being audited by the competent tax authorities.

Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.