Provisions on Remarks Column of Earthwork transport invoice

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Stopping the Use of Special VAT Invoices for Goods Transportation, the remarks column of the invoice should be filled with information such as the place of departure, the place of arrival, the name of the project, the car number, and the goods transported.

Whether it is a special VAT invoice issued by itself or the tax bureau, if the remarks column of the invoice is not filled in according to the regulations, then the invoice is a non-compliant invoice and cannot be used as a deduction voucher. In addition, if the information in the remarks column of the invoice is incorrect, it shall not be deducted from the output tax, nor shall it be used as a pre-tax deduction certificate for enterprise income tax.