Incorrect Returns (New Zealand)

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Commentary

34 New Zealand

The New Zealand Tax Administration Act 1994 specifies a series of penalties for tax shortfalls, with

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Small business exemption (Bulgaria)

Sweden - VAT submission guide

Tour operators margin scheme (Sweden)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Tour operators margin scheme (Romania)

Late returns or payments (Indonesia)

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Incorrect returns (New Zealand)

34 New Zealand

Small business exemption (Bulgaria)

Sweden - VAT submission guide

Tour operators margin scheme (Sweden)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Tour operators margin scheme (Romania)

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Margin schemes: second-hand goods, and global accounting (France)

Credit notes and debit notes (Indonesia)

Norway - VAT registration guide

Penalties and interest (Estonia)

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

Chile - VAT submission guide

Transfer of a business as a going concern (Kenya)

Refunds (Belgium)

Zero-rated supplies (Pakistan)

Italy - VAT submission guide

Denmark - VAT submission guide

Bulgaria - VAT registration guide

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Incorrect returns (New Zealand)

34 New Zealand

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