TAXATION AND ACCOUNTING ASPECTS REGARDING VAT CANCELLATION TO ENTITIES WITH VAT CODE CANCELED
Economic entities may register, for VAT purposes, before or after the start of economic activity. In practice, for taxable persons registered for VAT purposes, situations may arise that lead to the cancellation of the VAT code. These taxpayers may be re-registered as value added tax payers if they...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2022-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2022-01/14_Ciumag.pdf |