COMPENSATIONS BETWEEN TAXPAYER’S DUTIES AND VALUE ADDED TAX TO BE RECOVERED
Entities registered as legal entities become taxpayers. Economic operators become payers or non-payers of value added tax (V.A.T.) depending on the turnover volume. Entities registered for V.A.T. purposes may request a refund of the amounts through the V.A.T. Return if the amount of 5,000 lei is e...
Main Authors: | SORIN-CONSTANTIN DEACONU, SORIN-CIPRIAN TEIUȘAN |
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Format: | Article |
Language: | English |
Published: |
Academica Brâncuşi
2021-10-01
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Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
Subjects: | |
Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2021-05/23_Deaconu.pdf |
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