Enterprises that owe taxes can stop providing invoices, but they must meet the statutory conditions. According to the law, if a taxpayer or withholding agent engaged in production and business operations has committed an illegal tax act as stipulated in the Law of People's Republic of China (PRC) on Tax Collection and Management and refuses to accept the handling by the tax authorities, the tax authorities may collect their invoices or stop selling them.

Legal objectivity:

People's Republic of China (PRC) Tax Collection and Administration Law Article 72 If a taxpayer or withholding agent engaged in production or business operations violates the tax laws stipulated in this law and refuses to be handled by the tax authorities, the tax authorities may collect or stop selling invoices.