A manufacturer that is permitted to file its latest business income tax return in blue form or files its tax return through an accountant, and uses serially numbered shipping (delivery) sheets that document the name of the recipient, and the names, specifications, and quantity of products, may apply to the competent tax authority to substitute the tax payment certificate with the shipping (delivery) document, subject to the approval of the Ministry of Finance.
The tax payment certificate and tax exemption certificate for imported taxable goods may be substituted with an Import and Commodity Tax Payment (Exemption) Certificate issued by the Customs, subject to the approval of the Ministry of Finance.