Statement 311
Number 1, January 2021 » Taxation
Abstract: This article presents a series of aspects related to the statement 311, regarding the collected value added tax owed by those tax payers whose registration number for VAT purposes has been cancelled in accordance with art. 316 para. (11) (a)-(e), (g) or (h) from Law No. 227/2015 regarding the Fiscal Code, as subsequently amended and supplemented.
Keywords:
statement 311; VAT registration number cancellation; chargeability; the Order of the President of National Agency for Fiscal Administration No. 188/2018
Classification JEL: K34, M41 | Pages: 39-48
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