Post by account_disabled on Dec 27, 2023 4:19:21 GMT 1
Ataxable persons for whom the central fiscal bodies have established a high fiscal risk under the conditions provided of the Procedure for settling statements with negative amounts of value added tax with a refund option. . Statements with negative amounts of VAT with a refund option submitted within the legal term by taxpayers who as of January no longer meet the criteria to be large taxpayers including refund requests related to November of the last year in which these persons had the status of large taxpayers and were not resolved until the date of takeover by the new central fiscal administration body are resolved as follows .. in the case of.
Statements for which reimbursement decisions have Country Email List been issued and the compensationrestitution stage has not been completed by the handover date the request file including the approved reimbursement decision is transferred to the new competent central fiscal body in order to complete the procedure .. statements for which reimbursement decisions have not been issued by the handover date are transferred to the new competent central fiscal body for resolution. For the settlement of these statements the new competent central fiscal body applies the procedure corresponding to the category of large taxpayers of which the respective taxpayer belonged on the date of submission of the statement.
The General Directorate for the Administration of Large Taxpayers submits the unresolved statements to the new central fiscal body compulsorily accompanied by the Report on the analysis of the statement with negative VAT amounts with the option of reimbursement submitted by the large taxpayers and any other procedural documents drawn up according to of delivery. The General Directorate for the Administration of Large Taxpayers transmits to the new central fiscal body the information entered in the special database regarding the taxable persons for whom the central fiscal bodies have established a high fiscal risk constituted under the conditions provided by the.
Statements for which reimbursement decisions have Country Email List been issued and the compensationrestitution stage has not been completed by the handover date the request file including the approved reimbursement decision is transferred to the new competent central fiscal body in order to complete the procedure .. statements for which reimbursement decisions have not been issued by the handover date are transferred to the new competent central fiscal body for resolution. For the settlement of these statements the new competent central fiscal body applies the procedure corresponding to the category of large taxpayers of which the respective taxpayer belonged on the date of submission of the statement.
The General Directorate for the Administration of Large Taxpayers submits the unresolved statements to the new central fiscal body compulsorily accompanied by the Report on the analysis of the statement with negative VAT amounts with the option of reimbursement submitted by the large taxpayers and any other procedural documents drawn up according to of delivery. The General Directorate for the Administration of Large Taxpayers transmits to the new central fiscal body the information entered in the special database regarding the taxable persons for whom the central fiscal bodies have established a high fiscal risk constituted under the conditions provided by the.