Documents required for VAT processing
The documents required for the hearing of the experts and auditors of the General Administration of Value Added Tax are as follows:
1- Trial balance (minimum four columns) at the total, certain and detailed levels respectively for the periods (spring, summer, autumn and winter) of the year under consideration.
2- Trial balance (minimum four columns) at the total, specific and detailed annual level before and after closing the temporary accounts for the financial year in question.
3- Account circulation of operating income (services and sales) respectively for the periods (spring, summer, autumn and winter) of the year under consideration.
4- The circulation of the non-operating income account for the periods (spring, summer, autumn and winter) of the year in question.
5- Value added tax account circulation for the periods (spring, summer, autumn and winter) of the year in question.
6- The image of the first and last sales invoice (invoice) respectively for the periods (spring, summer, autumn and winter) of the year under consideration. (Commercial and manufacturing companies)
7- A picture of the submitted statuses (contracting companies).
8- The image of purchase invoices leading to the creation of tax credit from each company (one example).
9- The image of all green customs papers and other documents related to creating tax credit
10- Image of asset sale documents and fixed asset sale table consisting of the cost price of the sold asset and the sale price and book value.
11- Accumulated profit and loss account circulation.
12- Account circulation of accounting adjustments and accumulation.
13- Inventory circulation of materials and goods.
14- Calculations of the final price regarding the manufactured goods and services provided.
15- Image of the performance statement for the year under review.
16- Image of the financial audit report.
17- Picture of the performance recognition sheet for the year in question.
18- Image of bank statements with their discrepancies for the year in question.
19- Completing the relevant forms.
Thanks to Mr. Niksirt
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This post is written by adibarahassan