(Making Tax Digital : MTD)」に関するロードマップ を公表しました。当初のMTDに関する提案では、18 ~ 19年の納税期間から ~20年の納税期間の間で デジタル記録を用いた所得税、付加価値税( Value Added Tax :VAT)、法人税の申請を段階的に導入し
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Value Added Tax (VAT) HMRC has already taken steps to move VAT forward — not least with the launch of Making Tax Digital and its stated aim to introduce real-time VAT reporting by 2030. However, scanning the global landscape for indirect tax reporting suggests that the UK remains some way off the pace set by other jurisdictions.
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already occurred. The UK’s Making Tax Digital reforms call for affected taxpayers to make quarterly submissions along with a year-end reconciliation by 2020. Similar models are already developing in Latin American countries. 3. After moving toward real- or near-real-time data submissions, tax authorities tend to rapidly “layer” new
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The Tax Administration Reform Commission (TARC), under the chairmanship of Dr. Parthasarathi Shome, has recommended extensive use of information and communication technology (ICT) in administration and governance of tax to improve the levels of compliance by taxpayers and help tax authorities in revenue forecasting.
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EY design of the new digital tax function provides designated tax team members and leadership with secure, global, 24/7 access to processes, reports and workflow from virtually any ofice-based or mobile technology, complete with monitoring and sign-off capabilities, controls and documentation. Access + analytics + speed = enhanced strategic value.
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The tax function of tomorrow must master data intelligence. That is the foundation for what we call an “intelligent tax function,” where every employee performs only the activities matching their skills and experience, and where they focus more on building value rather than making fixes or wasting time on workarounds.
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• The future of Making Tax Digital • Preparing for real-time reporting by 2030 • Exploring the introduction of split payments Continuing the debate In preparation for our final report, we will undertake a deep dive into how UK VAT can be used to promote sustainability, including: • The use of input tax provisions
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Digital Tax Leader Central and South Europe E: bartosz.niedzwiedzki@pl.ey.com T: +48 512 161027 Rod Roman Digital Tax Leader Financial Services Organization E: rroman@uk.ey.com T: +44 7778 854 642 Daniel Windsheimer Digital Tax Leader Germany, Switzerland and Austria E: daniel.windsheimer@de.ey.com T: +49 160 939 24312 Rahul Patni Digital Tax ...
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required to meet the Making Tax Digital requirements. • The £85,000 Making Tax Digital taxable turnover threshold applies to UK established businesses, non-established businesses and distance sellers. • If a business is voluntarily VAT registered, i.e., its taxable turnover is below the £85,000 taxable threshold, it can
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tal requirements.The £85,000 Making Tax Digital taxable turnover threshold applies to UK established businesses, non-established businesses an. distance sellers.If a business is voluntarily VAT registered, i.e., its taxable turnover is below the £85,000 taxable threshold, it can choose whether to submit its VAT returns and keep its VAT ...
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