ACCOUNTING TREATMENT OF TRANSACTIONS WITH PARTNERS WITH INVALID VAT CODE

ACCOUNTING TREATMENT OF TRANSACTIONS WITH PARTNERS WITH INVALID VAT CODE

The value added tax is an indirect tax payable to the state budget. Its complexity lies in the application of rights and obligations regarding the exercise of the right of deduction or collection. The paper deals with practical aspects of tax deduction and collection i...

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Bibliographic Details
Main Authors: Sergiu Mihai Sofian, Carmen Elena Anton
Format: Article
Language:English
Published: Transilvania University Press 2019-07-01
Series:Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences
Subjects:
VAT
accounting treatment
tax treatment
deduction -collection
VAT code cancelled.
VAT code cancelled
Online Access:http://webbut.unitbv.ro/Bulletin/Series%20V/2019/BULETIN%20I%20PDF/17_SOFIAN.pdf

Internet

http://webbut.unitbv.ro/Bulletin/Series%20V/2019/BULETIN%20I%20PDF/17_SOFIAN.pdf

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