On 12 October 2026, the Liuzhou Municipal Tax Bureau announced the prosecution of Liu Yaling, a registered tax practitioner, for assisting 8 enterprises in issuing 342 fake VAT special invoices involving RMB 45.6 million in tax value. Liu operated as a “hidden agent” without formal firm affiliation, using stolen digital certificates and the electronic tax bureau’s proxy filing function. The case was prosecuted under Criminal Law Article 205 (crime of issuing fake VAT special invoices).
Key Takeaways
- Individual Practitioner Accountability: The case extends liability to individual tax professionals operating outside firm structures, closing a regulatory gap where freelancers evaded firm-level oversight.
- Digital Certificate Security: The SAT announced mandatory biometric verification for all tax digital certificate renewals starting January 2027, directly responding to this case’s certificate theft vector.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement