VAT COLLECTION TO COLLECTION: ADVANTAGES AND DISADVANTAGES

VAT COLLECTION TO COLLECTION: ADVANTAGES AND DISADVANTAGES

This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance no. 15/2012 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, there was introduced, with effect from 01.01.2013, the payment of the value added tax (VAT) on cas...

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Bibliographic Details
Main Author: ROXANA ISPAS
Format: Article
Language:English
Published: University of Petrosani 2012-10-01
Series:Annals of the University of Petrosani: Economics
Subjects:
delivery of goods
service provisions
taxpayer
VAT
turnover
deductibility
Online Access:http://www.upet.ro/annals/economics/pdf/2012/part3/Ispas.pdf

Internet

http://www.upet.ro/annals/economics/pdf/2012/part3/Ispas.pdf

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