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Instructions for mending the material errors from VAT statements

In Romania’s Official Gazette, part I, no. 926 from 15 December 2015 the Order of the President of the National Agency for Financial Administration no. 3604/2015 was published, Order that approves the Instructions for mending the material errors from VAT statements.

The document approves the Instructions for mending the material errors from VAT statements as well as the model and the content of the form “Decision regarding the rejection of the request to mend the material errors from the VAT statement”.

The regulations cannot be applied to mend the recording errors of VAT in the registry of those that are subjects of taxation, case in which those regulations of the Fiscal Code are to be applied that regard the mending of VAT statements by tax-payers.

The VAT statements that are filed by those tax-payers registered for VAT purposes can be mended, regarding the material errors, by the qualified fiscal agency, at its initiative or at the request of the tax-payer.

According to the instructions, can be mended material errors such as:

– transcript errors like: the faulty copy of sums from journals; reversing numbers in the sums written in the statement; the wrong copy of data from the previous statement ( e.g. the faulty declaration of the balance from the previous financial statement) etc.

– registering in the statement the VAT differences that are to be paid, differences observed by the controlling authorities at other times than those stated in the legal regulations on the matter;

– errors that come from writing in the VAT statement the sums that were requested for a refund during the previos financial cycle.

:: The Source: JURIDICE.ro

Elena ZOIȚA

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