DAGTVA Dispositif technique Automatique de Gestion de la TVA

Slides:

Advertisements

Similar presentations

Taxpayers Tax base Tax calculation Tax exemption Tax preferences 10. VAT (2)

Advertisements

 Invoices/Purchase Orders/Order Forms (copies of forms)  Sales Journal/Accounts Receivable Record (Excel spreadsheets)  Purchases (copies of forms)

The Office Procedures and Technology

The Operating Cycle and Merchandising Operations 6.

Jeopardy Category 1 Q $100 Q $200 Q $300 Q $400 Q $500 Q $100 Q $200 Q $300 Q $400 Q $500 Category 2 Category 3Category 4 Category 5.

Recording Sales and Cash Receipts Advanced Accounting Audrey Marshall, Director.

Chapter 8: Accounting Information Systems and Business Processes - Part II

Checking Account Register

GOALS BUSINESS MATH© Thomson/South-WesternLesson 12.1Slide Cash Sales and Sales on Account Complete a cash proof form Calculate sales invoice and.

1 The Scope for Continuous Assurance In Tax Compliance Ray Butler, CISA

The Way to Success … Sta rt Sta rt Ak Technologies Mo | Visit.

Chapter 8  Current Liabilities. Chapter 8Mugan-Akman Liabilities obligations of an entity to make a future payment or to deliver goods or services.

1 of 19 VAT on Core / DA0483-w1 Last updated: VAT on Core.

CHAPTER ELEVEN INTRODUCTION TO MERCHANDISING BUSINESSES: SALES.

Chapter 10 Accounting Theory.

TRIANGULATION. 2 PLACE OF SUPPLY OF GOODS 3 Reminder : place of supply of goods MS 1MS 2 Invoice TRANSPORT IN THE RELATION B - C Place of supply A –

Virtual Enterprises, International 1 ACCOUNTING DEPARTMENT WORKFLOW VIRTUAL ENTERPRISES, INTERNATIONAL.

Perpetual Inventory System

A wholesaler sells to retailers, and a retailer sells to the final users. In addition to using the general ledger, a business keeps a subsidiary ledger.

A wholesaler sells to retailers, and a retailer sells to the final users. In addition to using the general ledger, a business keeps a subsidiary ledger.

Unit 03: Financial Literacy Vocabulary. Available Balance The amount available in an account for a person, business, or organization to spend. How much.

Chapter 8  Current Liabilities. Chapter 8Mugan-Akman Liabilities obligations of an entity to make a future payment or to deliver goods or services.

Safe and Secure Internet Gambling Financial Model.

Accounting for VAT Chapter 7 © Luby & O’Donoghue (2005)

Automatic system for maintaing accountability by the Fiscal Agent project „MCA Moldova”

Journalizing Sales and Cash Receipts Using Special Journals

WEEK 1 INTRODUCTION Interpret Financial Information.

8 Current Liabilities © 2012 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution.

Automatic system for maintaing accountability by the Fiscal Agent project „MCA Moldova”

General rule and Key words for VAT: Base  the price before tax Tax  percent of base Total  price + tax Amount to pay  the difference between VAT of.

Value Added Tax (VAT). Note Note 1- The amount shall be paid if the total Sales VAT is greater than the sum of the purchase VAT. 2- The amount of the.

Periodic Inventory System. Periodic Inventory Detailed inventory records of the goods on hand are NOT kept throughout the period Used for low-unit cost,

© 2016 Pearson Education, Inc. Appendix C Accounting Information Systems.

0 Glencoe Accounting Unit 4 Chapter 14 Copyright © by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 14, Section 3 Analyzing Cash Receipt.

Learning Objectives © 2015 Cengage Learning. All Rights Reserved. LO4 Explain the impact of sales discounts on the collection of accounts receivable. LO5.

Chapter 4 Accounting for Merchandising Businesses.

Group Booking : Reserve Multiple Rooms In Single entry Book Multiple Rooms in Single Entry.

Business Technology Mr. Bernstein Greene, pp Recordkeeping for Businesses December 11, 2013.

ACCOUNTING DEPARTMENT WORKFLOW VIRTUAL ENTERPRISES, INTERNATIONAL New Coordinator Orientation.

Do I Need a Seller’s Permit? “Every person, firm, partnership, corporation, etc., engaging in the business of selling tangible personal property of a kind.

@ 2012, Cengage Learning Accounting for Merchandising Businesses LO 3a – Recording Sales Transactions.

Glencoe Accounting The Steps of the Accounting Cycle The Accounting CycleSection 6.1 The Accounting Cycle accounting cycle Activities performed in an accounting.

Review Final Exam Jason Wu January 22, 2014 CAC205-D3 Computerized Accounting.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 10-2 Journalizing Cash Receipts Using a Cash Receipts Journal.

Chapter 13 Preparing Payroll Records Part II. Payroll Register A business form used to record payroll information.

Fiscal representation Fiscal Rep B.V. specializes in developing VAT, customs and administrative solutions for companies who trade or want to trade in the.

METAC Workshop March 14-17, 2016 Beirut, Lebanon National Accounts Compilation Issues Session 9: Taxes on products.

Chapter 4 Accounting for Merchandising Businesses.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Today’s Target! Tues., Jan. 26 th  Students will journalize sales and cash receipts using.

Overview of Transaction Processing and Enterprise Resource Planning Systems Chapter 2.

© 2014 Cengage Learning. All Rights Reserved.

© 2014 Cengage Learning. All Rights Reserved.

Value Added Tax Calculation of VAT Liability

VAT Invoices Value Added Tax

ACCOUNTING FOR SALES AND CASH RECEIPTS

At the end of each day the evening manager at each store enters a code into the cash register, after which the cash register connects to the central computer.

Accounting for sales and cash receipts

DAGTVA Dispositif technique Automatique de Gestion de la TVA

ACCOUNTING FOR SALES AND CASH RECEIPTS

The Scope for Continuous Assurance In Tax Compliance

10 Accounting for Sales and Cash Receipts. 10 Accounting for Sales and Cash Receipts.

LESSON 2-2 Journalizing and Posting Cash Receipts

8 Current Liabilities.

Preparing Payroll Records

Bell Ringer: Answer these questions:

The sources of accounting for business transactions

Bank credit memo (advice)

LESSON 2-2 Journalizing and Posting Cash Receipts

Presentation transcript:

DAGTVA Dispositif technique Automatique de Gestion de la TVA Bld B2C declare system card payment & NFC DAGTVA Dispositif technique Automatique de Gestion de la TVA OR ADMVAT Automatic Device for Managing the Value Added Tax Declarative system B2C National payment by card & NFC TCE = Tax Clearance Extraction TCE = amount of VAT to levy J-F Clocheau 2015

Bld B2C declare system card payment & NFC

Bld B2C declare system card payment & NFC DAGTVA is devided in two separate and autonomous parts.

Registrants & Fiscal services Bld B2C declare system card payment & NFC Part Registrants & Fiscal services

Registrants & Fiscal services Bld B2C declare system card payment & NFC Part Registrants & Fiscal services The security and control of statements is assured by the fiscal authorities.

Registrants & Fiscal services Bld B2C declare system card payment & NFC Part Registrants & Fiscal services The security and control of statements is assured by the fiscal authorities. Part Payments & Banking system

Registrants & Fiscal services Bld B2C declare system card payment & NFC Part Registrants & Fiscal services The security and control of statements is assured by the fiscal authorities. Part Payments & Banking system Like today, the security and control of payments is assured by the banking system.

Registrants & Fiscal services Bld B2C declare system card payment & NFC Part Registrants & Fiscal services DAGTVA- -ADMVAT DAGTVA or ADMVAT use these two secured environments to create a third - tax withholding inviolable system. Part Payments & Banking system

Part declarants & fiscal services Bld B2C declare system card payment & NFC Part payments & banking system

Part declarants & fiscal services Bld B2C declare system card payment & NFC

Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. Seller B2

Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. Seller B2 Fiscal services Fiscal services

Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. RT Read/payment terminal Seller B2 Cash register Local database Sales records Database of VAT declarations Num payt Database of VAT declarations cash Database VAT Database VAT updates and cumulates deductible VAT updates and cumulates output VAT

Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. RT Read/payment terminal Seller B2 Cash register Purchase Local database Sales records Database of VAT declarations Num payt Database of VAT declarations cash Database VAT Database VAT updates and cumulates deductible VAT updates and cumulates output VAT

Purchaser U.C. Seller B2 Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. Card NFC RT Read/payment terminal Seller B2 Tag NFC Cash register Local database Sales records Automatic tax return e-filed Transaction number Identification and VAT invoice details Total of output VAT Database of VAT declarations Num payt Database of VAT declarations cash Database VAT Database VAT updates and cumulates deductible VAT updates and cumulates output VAT

Purchaser U.C. Seller B2 Available TCE Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. Card NFC RT Read/payment terminal Seller B2 Tag NFC Cash register Local database Sales records Automatic tax return e-filed Transaction number Identification and VAT invoice details Total of deductible VAT N° transaction Identification VAT invoice details Sum of deductible VAT Transaction number Identification and VAT invoice details Total of output VAT Automatic tax return e-filed Database of VAT declarations Num payt Database of VAT declarations Available TCE cash Database VAT Database VAT Database VAT updates and cumulates deductible VAT updating and cumuls deductible VAT updates and cumulates output VAT

Purchaser U.C. Seller B2 Available TCE Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. Card NFC RT Read/payment terminal Seller B2 Tag NFC Cash register Local database Sales records N° transaction Identification VAT invoice details Sum of deductible VAT Transaction number Identification and VAT invoice details Total of deductible VAT Transaction number Identification and VAT invoice details Total of output VAT Database of VAT declarations Num payt Database of VAT declarations Available TCE cash Database VAT Database VAT Database VAT updates and cumulates deductible VAT updating and cumuls deductible VAT updates and cumulates output VAT

Purchaser U.C. Seller B2 Available TCE Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. RT Read/payment terminal Seller B2 Cash register Local database Sales records Transaction number Identification and VAT invoice details Total of deductible VAT N° transaction Identification VAT invoice details Sum of deductible VAT Transaction number Identification and VAT invoice details Total of output VAT Equality declarations = TCE Calculation TCE Num payt Database of VAT declarations Available TCE cash YES Database VAT Database VAT Database VAT updating and cumuls deductible VAT updates and cumulates deductible VAT updates and cumulates output VAT 18

Purchaser U.C. Seller B2 Available TCE Part declarants & fiscal services Bld B2C declare system card payment & NFC Purchaser U.C. RT Read/payment terminal Seller B2 Cash register Local database Sales records N° transaction Identification VAT invoice details Sum of deductible VAT Transaction number Identification and VAT invoice details Total of deductible VAT Transaction number Identification and VAT invoice details Total of output VAT Available TCE Num payt Database of VAT declarations Available TCE cash Database VAT Database VAT Database VAT updating and cumuls deductible VAT updates and cumulates deductible VAT updates and cumulates output VAT End process 19