Amendments to the value added act and its implementing regulation - 2019

  • Monika Petrova National Revenue Agency
Keywords: voucher, tax deregistration, tax event,charging of the tax, tax base, deliveries free of charge.

Abstract

The amendments to the Value Added Tax Act and its Implementing Regulations, in force since 1 January 2019, aim at reducing the administrative burden, new tax treatment of vouchers, postponing the levying of the import tax, extension the deferment tax, changes in the rule for determining the tax base for free supplies of goods.

Author Biography

Monika Petrova, National Revenue Agency

Head of Department


Abstract views: 43
PDF Downloads: 80
Published
2018-12-30
How to Cite
Petrova, M. (2018). Amendments to the value added act and its implementing regulation - 2019. VUZF Review, (4), 52-62. Retrieved from https://papersvuzf.net/index.php/VUZF/article/view/74
Section
Articles