haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 41 / 98
| Tekijä: | Dencher, S. |
| Otsikko: | Defences against VAT's blunt instrument |
| Lehti: | Accountancy
1991 : DEC, VOL. 108:1180, p.80-81 |
| Asiasana: | TAXATION VALUE ADDED TAX |
| Kieli: | eng |
| Tiivistelmä: | Many VAT misdeclarations are caused by elementary innocent errors but they amount to 20% penalties. The purpose of he present paper is to review the possible defences to a serious misdeclaration penalty assessment. Two main defences are as follows: 1. the trader satisfies Custom and 2. voluntary disclosure. The best defence is, however, double check. |
SCIMA