Today, a large number of states, taking care of its citizens, introducing a number of taxes.One of these is the VAT, which stands for Value Added Tax.In a nutshell, the essence of this tax is an indirect withdrawal of the State budget of the cost of a particular product.
This tax, in its rational use can provide tremendous support and assistance to the state.However, provided that certain principles are met.Thus, in a state where there is a large percentage of corruption, VAT is rather a means for the impoverishment of the citizens than the full tax.Filling in the VAT declaration in 2014, it is in fact a copy of the previous one.In principle, this tax deduction implies a certain percentage of a course (retail) value of the commodity.But, in reality it is not so simple and smooth.The fact that the tax is in essence an indirect, because the seller is entitled to deduct a percentage of the tax, which he paid.That is why, all the burden falls on the fragile shoulders and without the unfortunate consumer.
should be noted that VAT payers are the following individuals and legal entities:
- Directly organizations which are listed below.
- Municipal enterprises that carry out financial and production activities, as well as various types of society (regardless of the standard of the property).
- Also, businesses that are directly funded by foreign investors.
- Enterprises that are created by private individuals (on another, called family) and carrying out industrial or financial activities.
- Branches, which independently provide funding and also have accounts.May amount to a full-fledged taxpayer.
- Inter-State companies and associations that carry out commercial activities.
- Private entrepreneurs.
- non-commercial organizations that implement financial activities.
At this point, all of the above criteria, are required to pay value added tax.In the case of neglect or deliberate deviation from the payment, provides for administrative or criminal responsibility .. Of course, there are circumstances in which the entity can not be the introduction or deduction of tax.In such cases, the law provides for preferential conditions for up to return value added tax.For advice, please contact the competent authorities.