strictly speaking, it is not allowed. Mainly based on income tax calculation. Income tax is calculated according to the financial year, that is, from January 1 to December 31 of each year in the Gregorian calendar. If it is predicted that an expense should occur in this year, but the invoice has not been received in time (not issued), it can be withheld, and the withholding expense can be deducted when the invoice arrives, but it must be completed before the tax return (before May 31 of the following year).