It is illegal for a company to issue receipts to customers without issuing invoices, and it can report to the tax authorities. According to the relevant laws and regulations, units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee should issue invoices to the payer. The tax authorities may punish those who fail to issue invoices according to regulations. Moreover, if the company fails to issue an invoice according to law after receiving the money, it is also suspected of tax evasion, and it should also be investigated and dealt with by the tax authorities.

According to the provisions of Article 201 of the Regulations, taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined. If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.