Guangzhou’s value-added tax (VAT) small-scale taxpayers are no longer required to submit paper declaration forms when they file electronic VAT declarations.
According to the “Announcement on Canceling Paper Declaration Form Submissions During Small-Scale Taxpayers’ Electronic VAT Declaration (Guangzhou SAT Announcement  No.1),” starting on January 15, VAT small-scale taxpayers that pay VAT based on auditing results and file VAT declarations electronically are not required to submit paper declaration forms anymore.
The above-mentioned VAT small-scale taxpayers may complete VAT declarations via the Guangzhou Tax Bureau’s telephone or online system without submitting paper declaration documentation. However, taxpayers who cannot declare VAT electronically shall still submit the required paper material.
Taxpayers that conduct VAT declarations via telephone will receive E-mails with declaration details from the tax authorities; taxpayers that file VAT declarations online can print out the declaration certificates from the web site.