Common mistakes when preparing and submitting a statement
1. Failure to pay attention to the SMS of the Tax Administration (postal code and address error in the tax area with the Article 169 system)
2. Not paying attention to the increase or decrease of capital without following the formalities of the commercial law
3. Failure to pay attention to the instructions for processing annual adjustments issued by the tax affairs and accounting standards
4. Failure to receive correct calculation information from Article 151 of the Civil Code and applying specific adjustments related to it
5. Failure to pay attention to the instructions for received facilities (interest) and current account of partners along with failure to pay attention to the facility contract (separation of current year and future years)
6. Failure to pay attention to the article against the current account heading of the partners
7. Momentary negation of cash and bank account code
8. Non-compliance of material turnover, manufactured goods turnover with inventory headings, cost price, non-observance of acceptable pricing systems in accounting (fifo-average – weighted average)
9. Failure to comply with the currency exchange guidelines issued by the Tax Affairs Organization and the guidelines of Accounting Standard No. 16 (the exchange rate of monetary items during the balance sheet is emphasized)
10. Failure to comply with the guidelines of standard number 13 and note that there is no interest expense (asset additions) or profit and loss.
11. Failure to comply with the classification of expenses according to Article 147 and 148
12. Lack of information about Row 16, Article 20 of the Bookkeeping Regulations
13. Failure to pay attention to Article 18 of the Bookkeeping Regulations (Chapter IV)
14. Non-compliance of income and expenditure on 3 control systems of tax affairs
15. Failure to pay attention to the legal exemption of Articles 132 and 81 regarding exempt activities that must be completely legal and compliant.
16. Failure to pay attention to the compliance of the proforma payment amount with the information contained in the customs declaration
17. Non-compliance of the purchase (tax credit) and sales VAT account balance in the fourth 3 months
18. Non-observance of guidelines No. 6 of the accounting standard on how to apply the legal reserve at the end of the year
19. Not paying attention to the periodicity of revaluation of fixed assets and the guidelines defined in standard No. 11
20. Lack of mastery of the method of recognition of operating income and related compliance of its cost center
21. Failure to pay attention to industrial issues (primary and secondary distribution) costing is effective on the cost of goods sold and subsequently its effect on the inventory at the end of the period and in the course of construction.
22. Non-observance of investment accounting guidelines and tax administration guidelines regarding income recognition
This post is written by fmrd1169