|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 11, Number 1, Year 2023| INNOVATIVE APPROACHES FOR OPTIMIZING ANALYTICAL EVIDENCE AND MANAGING VALUE-ADDED TAX | 
Download | | Author(s): Anatol Graur, Ruslan Harea, Igor Melnic | | DOI: 10.4316/EJAFB.2023.11113 | | Abstract: This publication aims to examine and solve problems related to the analytical structuring of value added tax information in the accounting information system. A connection is made between the analytical VAT record, the structure of the accounting sub-accounts and the fiscal registers of purchases and sales. The author also made a correlation between the information detailed in the accounting and that in the administrative database of the State Fiscal Service. Some proposals are made regarding the organization of the analytical record of VAT in relation to the fiscal system. The article provides concrete examples and detailed explanations on how information related to VAT should be structured and managed in accounting and in relation to the tax administration, for cases of accounting for advances received, VAT refunds from the budget, VAT surcharges, and reverse charging operations . The authors make a connection between the General Chart of Accounts and the VAT Return and analyze the method of correlating balances from accounts related to settlements with the budget and the resulting information from the tax report. | | Keywords: Accounts Analytical; Delivery Record Register; Import Services; Obviously Analytics; Procurement Record Register; Sales; Sub-accounts; Tax System; Taxation Reverse VAT Return; VAT. | References:
1. Association Agreement Between The European Union And The European Atomic Energy Community And Their Member States, Of The One Part, And The Republic Of Moldova. Retrieved 07.07.2023 From Https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=CELEX%3A22014A0830%2801%29.
2. Council Directive 2006/112/EC Of 28 November 2006 On The Common System Of Value Added Tax. Retrieved 06.07.2023 From Https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=celex%3A32006L0112.
3. Fiscal Code Of The Republic Of Moldova No. 1163 Of 1997. Official Gazette No. 62 Of 18.09.1997. Retrieved 06.07.2023 From Https://www.legis.md/cautare/getResults?doc_id=132370&lang=ro#.
4. Graur A., Bucur V. (2016), Tax Accounting, ASEM, Chi?in?u, 613.
5. Grigoroi, L., Lazari, L. & Graur, A. (2021). Enterprise Accounting. Chi?in?u: Cartier Publishing House, 3rd Ed.
6. IFPS Order No. 1164 Of 25.10.2012 Regarding The Approval Of The VAT Return Form And The Method Of Completing The VAT Return. Official Gazette No. 234-236 Of 09.11.2012. Retrieved 09.07.2023 From Https://www.legis.md/cautare/getResults?doc_id=127266&lang=ro#.
7. Lazari I. & Arhilei N. (2022). VAT Application To Advances In Case Of Change Of Destination. Contabilitate ?i Audit, 5, 81.
8. MF Order No. 119 Of 06.08.2013 Approving The General Plan Of Accounting Accounts. Official Gazette No. 177-181 Of 22.10.2013. Retrieved 10.07.2023 From Https://www.legis.md/cautare/getResults?doc_id=130818&lang=ro#.
9. Nederi?a, A. (2007). Correspondence Of Accounting Accounts According To The Provisions Of The National Accounting Standards And The Tax Code. Chi?in?u: Contabilitate ?i Audit, 640.
10. Nederi?a, A. (2017). Correspondence Of Accounts Regarding The Accounting Of Current Liabilities. Contabilitate ?i Audit, 10, 79.
11. Regulation On VAT Refund Approved By Government Decision No. 93 Of 01.02.13. Official Gazette No. 27-30 Of 08.02.2013. Retrieved 08.07.2023 From Https://www.legis.md/cautare/getResults?doc_id=67989&lang=ro.
12. Severin, V. (2021). Reflecting The VAT Procured Services To Be Re-invoiced In The VAT Declaration. Contabilitate ?i Audit, 10, 46.
13. Tostogan, P. (2022). Reverse Charge VAT: Application Specifics And Problematic Aspects. Contabilitate ?i Audit, 2, 81.
14. Vieru, R. & Apostu A. (2020). Regarding The Application Of VAT To Imported Services Starting From May 1, 2020. Contabilitate ?i Audit, 6.
|
| | Back to journal ... |
|
|
| |
|
|
|
