|
Post by account_disabled on Dec 5, 2023 23:56:52 GMT -5
You need to refer to tax interpretations and check what the tax authorities' approach to these issues is. In one such interpretation, the number -KDIPT OS of . . The following situation was described. The entrepreneur ended his business activity and was removed from the register of active VAT payers. After this fact, there was a need to correct the invoice regarding the sale of the utility pavilion. The entrepreneur decided that he had the right to issue a corrective philippines photo editor invoice, but the Director of the National Tax Information had a different opinion. In the justification for the interpretation, he indicated, among other things,a corrective invoice is only an active VAT payer. However, when the business is liquidated. The entrepreneur loses the status of a VAT payer and thus the right to issue invoices and correction invoices. The same position was taken by the Director of KIS in another interpretation issued in year number -KDIT Fortunately, the courts have a different approach to this topic. Liquidation of the business and issuing a corrective invoice - the approach of the courts As we wrote above, the tax authorities believe that if the entrepreneur has ended his business activity and has been removed from the register of active VAT taxpayers, he automatically loses the right to issue a corrective invoice.
|
|