Post by account_disabled on Dec 28, 2023 19:21:36 GMT 8
Ain the production and distribution process prior to the stage in which the tax is levied . The value added tax has many advantages for the state because it has a high fiscal yield due to the fact that it is compulsorily paid by all the beneficiaries of the operations subject to taxation it does not involve high collection expenses and it is not susceptible to tax evasion . Moreover this type of tax is stable as it does not change depending on the economic situation and is elastic so it can be increased or decreased according to the.
Needs of the state budget. This increase or Country Email List decrease can be achieved by changing the tax rate. This type of tax is common for the states of the European Union and occupies a main place among indirect taxes representing a requirement and an obligation for the member states of the European Union with a few exceptions such as the Canary Islands and Mount Athos. . The value added tax was preceded by the proportional tax introduced on the payers the turnover tax single taxes for different products the.
Sngle tax on production and the system of fractional payments. Regarding the scope of value added tax the following are included Art. of the Fiscal Code provides for taxable operations operations in Romania are those that cumulatively fulfill the following conditions The operations which in the sense of art. of the Fiscal Code constitute or are assimilated to a delivery of goods or a provision of services within the scope of the tax carried out with payment The place of delivery of goods or provision of services is considered to be in Romania in accordance with the provisions of art. and The delivery of goods or the rendering of services is carried out by a taxable person.
Needs of the state budget. This increase or Country Email List decrease can be achieved by changing the tax rate. This type of tax is common for the states of the European Union and occupies a main place among indirect taxes representing a requirement and an obligation for the member states of the European Union with a few exceptions such as the Canary Islands and Mount Athos. . The value added tax was preceded by the proportional tax introduced on the payers the turnover tax single taxes for different products the.
Sngle tax on production and the system of fractional payments. Regarding the scope of value added tax the following are included Art. of the Fiscal Code provides for taxable operations operations in Romania are those that cumulatively fulfill the following conditions The operations which in the sense of art. of the Fiscal Code constitute or are assimilated to a delivery of goods or a provision of services within the scope of the tax carried out with payment The place of delivery of goods or provision of services is considered to be in Romania in accordance with the provisions of art. and The delivery of goods or the rendering of services is carried out by a taxable person.
