Volume 29, Issue 49 (2021)
J Tax Res 2021, 29(49): 109-138 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Abasi M, Feizi Chekab G N. A Comparative Study of the Possibility of Delaying the Transactions in the VAT Law. J Tax Res 2021; 29 (49) :109-138
URL: http://taxjournal.ir/article-1-1951-en.html
URL: http://taxjournal.ir/article-1-1951-en.html
1- , mra1390@yahoo.com
Abstract: (2177 Views)
According to the value-added tax law, Article 11, the date of tax accrual for supplying goods is considered as either the invoice date, goods delivery date, or contract fulfillment date, whichever comes first. The main issue in this article is to examine the feasibility of the contract fulfillment date and its occurrence before the delivery date and invoice date. In this descriptive-analytical research, it is established that there would be an error to compromise the contract fulfillment date in the aforementioned Article. This is due to the contract fulfillment date which is always precedent or simultaneous to goods delivery or invoice date. In other words, the said date is neither precisely recorded nor disciplined and it is not considered as the date of tax accrual. As specifying the exact date of contract fulfillment is a controversial issue all over the world, and the determination of contract conclusion is subject to several conflicting opinions in most legal systems.
Keywords: Article 11 of the Value added Tax Act, Contract Fulfillment Date, Incurred Income, Delivery Date, Invoice
Type of Study: Research |
Subject:
Management
Received: 2021/05/26 | Accepted: 2021/05/31 | Published: 2021/05/31
Received: 2021/05/26 | Accepted: 2021/05/31 | Published: 2021/05/31
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
