Standard Audit File for Tax – SAF-T
Considering the role of SAF-T Standard Audit File for Tax (D406) in terms of taxpayers’ relation with the National Agency of Fiscal Administration and the fact that, starting with January 1, 2025, a significant category of taxpayers will be required to submit the D406 informative statement, by this...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2024-12-01
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| Series: | CECCAR Business Review |
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https://www.ceccarbusinessreview.ro/standard-audit-file-for-tax-saf-t-a436d/download-PDF/
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| _version_ | 1841536553594126336 |
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| author | Elena STĂNCIULESCU |
| author_facet | Elena STĂNCIULESCU |
| author_sort | Elena STĂNCIULESCU |
| collection | DOAJ |
| description | Considering the role of SAF-T Standard Audit File for Tax (D406) in terms of taxpayers’ relation with the National Agency of Fiscal Administration and the fact that, starting with January 1, 2025, a significant category of taxpayers will be required to submit the D406 informative statement, by this article we aim to present the categories of taxpayers who must submit the SAF-T file, those who are not required to submit the statement, and the structure of this file. It is also essential to know aspects of consistency tests that can be applied to ensure compliance upon submittal. The Standard Audit File for Tax represents a means of evidence, being an additional reason to be aware of the importance of declaring correct information that reflects reality. |
| format | Article |
| id | doaj-art-3f25a1a2cf1948fd8cfa9d87efabf673 |
| institution | Kabale University |
| issn | 2668-8921 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj-art-3f25a1a2cf1948fd8cfa9d87efabf6732025-01-14T15:33:50ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212024-12-01511475710.37945/cbr.2024.11.0626688921Standard Audit File for Tax – SAF-TElena STĂNCIULESCU0BucharestConsidering the role of SAF-T Standard Audit File for Tax (D406) in terms of taxpayers’ relation with the National Agency of Fiscal Administration and the fact that, starting with January 1, 2025, a significant category of taxpayers will be required to submit the D406 informative statement, by this article we aim to present the categories of taxpayers who must submit the SAF-T file, those who are not required to submit the statement, and the structure of this file. It is also essential to know aspects of consistency tests that can be applied to ensure compliance upon submittal. The Standard Audit File for Tax represents a means of evidence, being an additional reason to be aware of the importance of declaring correct information that reflects reality. https://www.ceccarbusinessreview.ro/standard-audit-file-for-tax-saf-t-a436d/download-PDF/ saf-t filetax auditmodal reportingconsistency testtaxpayer |
| spellingShingle | Elena STĂNCIULESCU Standard Audit File for Tax – SAF-T CECCAR Business Review saf-t file tax audit modal reporting consistency test taxpayer |
| title | Standard Audit File for Tax – SAF-T |
| title_full | Standard Audit File for Tax – SAF-T |
| title_fullStr | Standard Audit File for Tax – SAF-T |
| title_full_unstemmed | Standard Audit File for Tax – SAF-T |
| title_short | Standard Audit File for Tax – SAF-T |
| title_sort | standard audit file for tax saf t |
| topic | saf-t file tax audit modal reporting consistency test taxpayer |
| url |
https://www.ceccarbusinessreview.ro/standard-audit-file-for-tax-saf-t-a436d/download-PDF/
|
| work_keys_str_mv | AT elenastanciulescu standardauditfilefortaxsaft |