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Announcement on VAT filing by domestic entities withholding VAT for individuals

Tax Policy · ArticleState Taxation Administration Announcement No. 19 of 2026

This announcement standardizes VAT filing when a domestic entity withholds and remits VAT on behalf of an individual.

Withholding agents should identify the taxable item, calculate and withhold the tax, retain supporting records, and complete the relevant VAT filing within the prescribed period.

Businesses should verify the official announcement and the latest filing instructions before processing a transaction.

Official source: State Taxation Administration; Shandong Provincial Tax Service