[Tax Accounting Archive] Value-Added Tax Filing and Payment Practice

We provide information on the distinction between taxable and tax-exempt value-added tax, and the criteria for distinguishing between general taxpayers and simplified taxpayers. We have also organized easy-to-understand information on precautions when issuing and receiving tax invoices, along with actual cases. We provide checklists of items that practitioners need to check, including value-added tax filing and payment procedures, and early refund applications.