The certification of invoices that have passed the certification cannot be canceled. Since the current certification system is uploaded in real time, as long as the certification is passed, the tax system will record the tax amount and it cannot be revoked.

If the taxpayer is not sure whether it is an entity that can check the deduction method, he can connect the golden tax disk or tax control disk on the computer and log in to the VAT invoice inquiry platform.

After the tax invoice is certified, the certification information of the invoice can be deleted on the day of certification. It cannot be deleted after 24:00 on the same day.

According to the provisions of the "Notice of the State Administration of Taxation on Revising the Regulations on the Use of Special Value-Added Tax Invoices" (Guo Shui Fa [2006] No. 156): "Article 20 If the following circumstances occur simultaneously, this shall be The so-called cancellation conditions are stipulated:

(1) The time of receipt of the returned invoice copy and deduction copy does not exceed the month in which the seller issued the invoice;

(2) The seller has not copied the tax and No accounting;

(3) The purchaser has not been certified or the certification result is that the taxpayer identification number does not match the certification