When there is doubt about the invoice or certificate related to tax payment which the examinee obtained from abroad, they may ask the examinee to provide certificate confirmed by overseas notary organs or licensed accountant.

• 对被检查人从境外取得的与纳税有关的发票或者凭证有疑义的可以要求其提供境外公证机构或者注册会计师的确认证明。