Core Viewpoint - The article discusses the implications of non-compliant invoices on corporate tax deductions and provides guidance on how companies can rectify such issues to ensure tax compliance [7][8]. Group 1: Non-compliant Invoices - Non-compliant invoices, including those that are privately printed, forged, altered, or improperly filled out, cannot be used as tax deduction vouchers [7]. - Companies must request compliant invoices before the end of the annual tax settlement period to ensure that genuine expenses can be deducted [7][8]. Group 2: Procedures for Rectification - If a company encounters a situation where the other party has been deregistered, it can still deduct expenses by providing specific documentation to prove the authenticity of the expenditure [5]. - Essential documents required include proof of the inability to obtain compliant invoices, relevant contracts, non-cash payment vouchers, transportation proof, internal inventory records, and accounting records [5][8]. Group 3: Policy References - The article references the National Taxation Administration's regulations regarding tax deduction vouchers, emphasizing the importance of compliance and the procedures for rectifying non-compliance [7].