The Immediate Supply of Information in value added tax
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
| Pubblicazione: |
Universitat Oberta de Catalunya
2017
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| _version_ | 1876424265672163328 |
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| author | Ana María Delgado García |
| author_facet | Ana María Delgado García |
| contents | The Immediate Supply of Information in value added tax Ana María Delgado García Rafael Oliver Cuello Derecho invoicing government tax records Value added tax Immediate Supply of Information The Immediate Supply of Information ( Suministro Inmediato de Información ) system is Spain’s new system for managing value added tax and represents a significant advance in tax-related e-government, as well as an increase in the use of information technologies in interactions between the tax authorities and taxpayers. This new system entails the keeping of record books via the State Tax Administration Agency website, by means of the virtually immediate submission of invoicing records. Taxpayers must forward invoicing details to the tax authorities via the Internet, and this information updates, almost in real time, the records kept for the tax. Two goals lie behind its introduction. Firstly, to enhance taxpayer support by providing them, initially, with a range of tax data and, subsequently, with a draft tax return; and secondly, to provide greater and more efficient tax control by making quality information available very quickly. 2017 artículo científico 1699-8154 https://www.redalyc.org/articulo.oa?id=78852903009 en http://www.redalyc.org/revista.oa?id=788 IDP. Revista de Internet, Derecho y Política application/pdf Universitat Oberta de Catalunya IDP. Revista de Internet, Derecho y Política (España) Num.25 |
| format | Artículo científico |
| id | redalyc_78852903009 |
| institution | Redalyc |
| language | en |
| publishDate | 2017 |
| publisher | Universitat Oberta de Catalunya |
| spellingShingle | The Immediate Supply of Information in value added tax Ana María Delgado García Derecho invoicing government tax records Value added tax Immediate Supply of Information The Immediate Supply of Information in value added tax Ana María Delgado García Rafael Oliver Cuello Derecho invoicing government tax records Value added tax Immediate Supply of Information The Immediate Supply of Information ( Suministro Inmediato de Información ) system is Spain’s new system for managing value added tax and represents a significant advance in tax-related e-government, as well as an increase in the use of information technologies in interactions between the tax authorities and taxpayers. This new system entails the keeping of record books via the State Tax Administration Agency website, by means of the virtually immediate submission of invoicing records. Taxpayers must forward invoicing details to the tax authorities via the Internet, and this information updates, almost in real time, the records kept for the tax. Two goals lie behind its introduction. Firstly, to enhance taxpayer support by providing them, initially, with a range of tax data and, subsequently, with a draft tax return; and secondly, to provide greater and more efficient tax control by making quality information available very quickly. 2017 artículo científico 1699-8154 https://www.redalyc.org/articulo.oa?id=78852903009 en http://www.redalyc.org/revista.oa?id=788 IDP. Revista de Internet, Derecho y Política application/pdf Universitat Oberta de Catalunya IDP. Revista de Internet, Derecho y Política (España) Num.25 |
| title | The Immediate Supply of Information in value added tax |
| topic | Derecho invoicing government tax records Value added tax Immediate Supply of Information |
| url | https://www.redalyc.org/articulo.oa?id=78852903009 |