Statement 311

Statement 311

Number 1, January 2021  »  Taxation

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: This article presents a series of aspects related to the statement 311, regarding the collected value added tax owed by those tax payers whose registration number for VAT purposes has been cancelled in accordance with art. 316 para. (11) (a)-(e), (g) or (h) from Law No. 227/2015 regarding the Fiscal Code, as subsequently amended and supplemented.
Classification JEL: K34, M41 | Pages: 39-48

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