Chartered Accountants
The
requirement of the Chartered Accountant’s
signature only applies to the tax return of entities
subject to income tax (IRS or IRC) that possess, or
should possess, an organized accounting scheme.
The Chartered
Accountants registered at the
Chamber of Chartered Accountants
(OTOC)
will have to sign (from 1st January 1998 onwards) the
following tax return:
-
Declarations of commencement, alteration or
discontinuance of activity, foreseen in the IRS, IRC
and VAT Codes.
-
Annual
tax return, foreseen in
paragraph d) of nr. 1 of article 29th of the VAT Code.
-
VAT Summary Statements
of Customers and/or Suppliers.
-
Periodic
declaration of VAT (form A, B or C) foreseen in
paragraph c) of nr. 1 of article 29th and
in
article 41st, both of the VAT Code.
-
Summary
Annexe, foreseen in paragraph c) of nr. 1 of article
2 of RITI (System of VAT for the intra-community
transmissions), related to exempt intra-community
transmissions.
-
Annex C
to the tax return form 3 of IRS.
-
Tax
return form 22 of IRC
The
identification of the Chartered Accountant is made by
affixing a vignette, issued by the
Chamber of Chartered Accountants
(OTOC), without prejudice of his/her signature.
The said vignette
must be affixed in the space meant for it. When a tax
return form does not provide a proper space, the
vignette must be affixed next to the TOC’s* signature.
TOC*: Técnico Oficial
de Contas (Chartered Accountant)
Newsletter nr.7/99, of 09/April
.
This note is
only for information and does not hold its divulgers
responsible. For thorough information you must consult
the Law.
