A taxing certificate and a tax payment certificate are necessary for some visa applications. However, if one of them shows both the annual income and the tax payment status, the other document does not have to be submitted.
If a tax payment certificate shows the annual income of the payer, a taxing certificate is not necessary.
A taxing certificate shows, first of all, the annual income of the payer. It also shows the amount of tax on the basis of the annual income. Some people argue that revelation of the amount of tax inevitably proves the payment of the tax, but that does not persuade the inspector. As long as the taxing certificate does not specifically prove the tax payment, a tax payment certificate also is necessary.