Protection against hacker attacks
Oct 25, 2023 7:44:22 GMT
Post by Deleted on Oct 25, 2023 7:44:22 GMT
Both JPK_V and the VAT UE summary information had to be corrected. As can be seen in the examples above, the introduced change has significantly simplified the settlement of ICT transactions from July , . WDT transaction – change of the settlement period As far as the settlement of WDT transactions is concerned, a provision has been introduced in the SLIM VAT package that clarifies the existing regulations.
Namely, so far entrepreneurs have had doubts about the period in which the ITC transaction should be settled philippines photo editor in situations in which the entrepreneur received the documents entitling him to apply a % VAT rate with a delay. Settlement of WDT transactions Until June , From / / WDT settlement with a % rate in the settlement for the period in which the delivery was made ITC settlement with a % rate in the settlement for the period in which the tax obligation arose Example The entrepreneur delivered the goods in April and issued the invoice in May the tax obligation arose on the date of issuing the invoice, i.e. in May. By July , he did not receive documents giving the right to a % rate, so for July he showed a delivery at the domestic rate.
The documents arrived in August, so after the change, the correction is made for the month of May, showing WDT with a % rate, and before the change, April would be corrected. SLIM VAT package and the VAT proportion Some of the provisions related to the proportional settlement of input VAT have also been changed. These are the cases of entrepreneurs who perform both taxable and VAT exempt activities.
Namely, so far entrepreneurs have had doubts about the period in which the ITC transaction should be settled philippines photo editor in situations in which the entrepreneur received the documents entitling him to apply a % VAT rate with a delay. Settlement of WDT transactions Until June , From / / WDT settlement with a % rate in the settlement for the period in which the delivery was made ITC settlement with a % rate in the settlement for the period in which the tax obligation arose Example The entrepreneur delivered the goods in April and issued the invoice in May the tax obligation arose on the date of issuing the invoice, i.e. in May. By July , he did not receive documents giving the right to a % rate, so for July he showed a delivery at the domestic rate.
The documents arrived in August, so after the change, the correction is made for the month of May, showing WDT with a % rate, and before the change, April would be corrected. SLIM VAT package and the VAT proportion Some of the provisions related to the proportional settlement of input VAT have also been changed. These are the cases of entrepreneurs who perform both taxable and VAT exempt activities.
