With the Mid-Autumn Festival approaching, many business owners have asked whether the input tax on gifts purchased for clients or employees can be claimed as a deduction against output tax during VAT filing.

The National Taxation Bureau (NTB) has noted a recent trend where individuals report businesses for tax evasion solely based on recommendations found online, in newspapers, or magazines. These reports are often based on subjective assumptions rather than tangible evidence, leading to ineffective complaints that unnecessarily consume administrative resources. The NTB clarified that, according to the "Operational Guidelines for Handling Tax Violation and Evasion Cases by Tax Authorities at All Levels," whistleblowers must provide the following when filing a report: