The use of forgery in tax matters consists in using false, falsified or inaccurate documents, certificates of exemption, etc.) false, falsified or inaccurate, with the aim of deceiving and thus evading taxes;
– In terms of Value Added Tax (VAT), these acts are materialized by the falsification of invoices of real purchases, the establishment of invoices of fictitious purchases, the of imaginary companies, the implementation of false invoicing circuits, the simulation of the simulation of payments, causing prejudice to the Public Treasury either by the fraudulent by fraudulently obtaining credit reimbursements, or by charging fictitious credits;
– As VAT is the most profitable tax in our tax system (about 35% of tax revenues), it was imperative to take all necessary measures to to take all the necessary measures to secure the revenues in this area. One of the responses to forgery was the institution of the standardized invoice.
Source gov.bf
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