THEORETICAL AND PRACTICAL ASPECTS REGARDING THE ADJUSTMENT AND REIMBURSEMENT OF VALUE ADDED TAX
Value added tax is an indirect tax, calculated on value added Queen Set tax incurred by taxable persons registered for VAT purposes and borne by final consumers.At the end of each month, the deductible tax is offset by the tax collected.If the deductible tax is higher than the collected tax, the tax to be recovered from the state budget results.The