期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2016
期号：1
页码：159-162
语种：English
出版社：Academica Brâncuşi
摘要：The work is in the applied research line and aims to present the main news on the new model of informative statement regarding the deliveries and acquisitions made in Romania (Statement 394).The new format increases the number of pages of required information from two to 16.Fortunately,the VAT-extempt operations are not declared.The deadline for submission of the 394 statement is the end of the next month following the end of the reporting period,even if no taxabile operations were conducted in that period.Ommissions or errors found are corrected by a subsequent statement,which is going to replace the original statement.There is reason to rectify the situations where invoices are received in another reporting period to the date of their issuance by suppliers,the reception day of documents is taken into consideration and not the date of issuace.After analyzing we believe that the Declaration 394 is particularly bushy in terms of the information required to be included,being one of the most complained forms from the website launched by the Government (“maisimplu.gov.ro”).Although the information contained in the previous versions of the statement (from 01.01.2007 and until 30.09.2016) were much reduced compared to the current version,NAFA could use this information effectively to combat tax evasion.There are many examples across the country where,through the errors detected electronically in the Statements 394 laid down by the taxpayers,the abilitated control bodies found actions of tax evasion on the spot,marked by the differences between deliveries declared by some suppliers and the purchases declared by their customers.We understand the approach of NAFA in the fight against tax evasion,but we consider that the new changes brought to the informative statement 394 form is one able to generate higher costs and threats for taxpayers,without bringing in exchange an effect in combating the tax evasion.
