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Compensations Between Taxpayer’S Duties And Value Added Tax To Be Recovered

Author

Listed:
  • SORIN-CONSTANTIN DEACONU

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA)

  • SORIN-CIPRIAN TEIUSAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA)

Abstract

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 exceeded. In this way, there are several scenarios regarding the compensations made by the tax authorities. The professional accountant must constantly monitor the concordance between the amounts in the summary sheet and the values in the trial balance.

Suggested Citation

  • Sorin-Constantin Deaconu & Sorin-Ciprian Teiusan, 2021. "Compensations Between Taxpayer’S Duties And Value Added Tax To Be Recovered," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 206-213, October.
    • Handle: RePEc:cbu:jrnlec:y:2021:v:5:p:206-213
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