The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations

Any juridical persons as a person that pays taxes( and sometimes that does not pay taxes also) has the following obligations: the fiscal registration at the recognized territorial authority, the realization and the reception of the fiscal documentation, the registration of the operations and the TVA payment. Such obligations are mentioned in Law nr. 571/XII.2003, concerning the Fiscal code (Title VI), Government decision. nr. 44/I.2004, concerning the Rules of application of the Fiscal code and the Government decison nr. 92/XII.2003, concerning the code of fiscal procedure. During the last period, after the frequent changes that appeared in the Fiscal code there are a series of problems concerning the solution for such obligations. The present fiscal law mentions that the persons paying the TVA have to pay to the state budget the amounts representing the calculated tax on the invoiced work value. It follows that the tax eligibility appears before the checking of the invoices sent by the tax payer, supplier, operation which, now on the background of the economic-financial crisis is not granted. On the present background of the mentioned crisis and thinking of the real situation of the too much delayed payments by the beneficiary and due to the budgetary arrears, it was decided that from the 1st of January 2013 the TVA should be payed at the moment of the checking of the invoice countervalue by the small tax payers( the business cipher does not go over the amount of 2.250.000 lei). Taking into account the wide area of this issue this article deals only with some aspects concerning the persons that are obliged to register with TVA, to keep evidences of the operations submitted to taxes, to organize the registration of those operations submitted to taxes and new aspects concerning the invoicing of those operations.