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In various cases of tax criminal acts, the board of directors is often subject to criminal liability on the grounds of being a signatory to the Tax Return (and/or Tax Invoice) and as a corporate organ that is deemed responsible for all company policies, activities, and operations. In addition, some cases of Tax Criminal Investigation impose criminal responsibility on the board of directors based on evidence of signature in the Tax Return and consideration of the principle of vicarious liability, which is the expansion or representation of liability for compensation under Private Law. This study aims to analyze the criminal liability doctrine adopted by Article 39A of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) and whether corporations can be held criminally liable in the offense of that Article. The theory and concepts used are criminal liability and analysis of the elements of Article 39A of the UU KUP, the main doctrines of criminal liability, the definition of legal entities, corporate taxpayers, and corporate liability. The results of the study found that corporate taxpayers as corporations are the subject of criminal liability in Article 39A, in addition to individuals, and Article 39A adheres to the principle of no crime without guilt.

The transaction price for branded drugs in the United States often varies widely by the eventual payer, a fact that can complicate research and policy discussions surrounding drug pricing. We combine publicly-available data on branded drug prices from a host of sources—prices paid by Medicare (Parts B and D), the Veterans Affairs Administration (VA), those included in the Federal Supply Schedule (FSS), invoice prices paid by pharmacies described in National Average Drug Acquisition Costs (NADAC), list prices, and payments ultimately received by drug makers—to illustrate how prices vary across the U.S. market and how these relationships changed from 2010 to 2019. We document large variation across payers and find VA prices are generally the lowest, averaging nearly 50% below list prices during our study period, which is meaningfully lower than the average prices manufacturers ultimately receive. Some net prices, like those in Part D and average payments received by manufacturers, have diverged substantially from list prices in the last decade and are now much closer to the published VA and FSS prices. In part, this reflects unexpected net price increases among published VA and FSS prices that is worthy of future study.

The article presents the history of introducing the Central Registers of Invoices in Poland, on the examples of: Portugal, Spain, Hungary, Italy and Great Britain, as well as Brazil - the leading country from outside the EU, which already in 2002 began the digitization of the process of settling public liabilities for taxpayers. The content analyzes the no longer binding obligation to submit JPK files and the existing obligation to submit JPK_VAT files. The introduction of the Central Repository of Cash Registers was analyzed. The planned introduction of the KSeF system was also taken into account, the degree of implementation of IT systems in Poland compared to the leading EU countries and, contrary to numerous press publications, the thesis was made that, as of October 1, 2020, no Central Invoice Register was created in Poland, because the system used from that date JPK_VAT only replaced JPK files and VAT-7 declarations, without introducing a new obligation to provide all data contained in invoices. Finally, the plans of the Ministry of Finance related to the final implementation of the Central Invoice Register in Poland were presented.

The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Researcher method uses qualitative research with descriptive analysis. The results of this study are that PT. TT Metals Indonesia Karawang in the percentage that before the occurrence of tax invoices in 2013 amounted to 0.92% while after the Tax Invoice in 2015 amounted to 0.05% shows that experiencing a decrease in losses due to input tax correction before and after the application of e-invoice. Constraints that arise during the application of the Electronic Tax Invoice are dependence on the system and internet network connection, the inadequate level of ability and negligence of the Taxable Entrepreneur and the Taxable Entrepreneur computer facility, while the alternative way to overcome the obstacles that arise during the application of the Electronic Tax Invoice is through an increase the quality of the information system network, and appeals to Taxable Entrepreneurs to update the computer.

There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Furqan such as Point of Sale (POS) and Payroll purchase systems so that the system becomes more integrated. It also needs to be developed to produce open-source software on the market so that it can be used by a wider non-profit organization.

Several construction projects, worldwide, are suffering from delays and budget overruns; and Western Asia is not an exception. Studies have identified delays in progress payments and change order approvals as two of the main root causes of overruns in large building projects in the Middle East. In this study, the effect of procurement methods on these two factors has been investigated by analyzing the structure of social networks formed during these processes and evaluating the efficiency of information diffusion in such networks. Three contract types are focused, i.e., unit-rate; lump-sum; and EPC (Engineering, Procurement and Construction) to evaluate the functional performance of actor networks associated with them, and social network analysis (SNA) is used as the main analysis tool. After extracting the social networks formed in the mega-projects from the public domain in the Iranian construction industry, metrics from SNA were used to evaluate their functional performance concerning progress payment and change order management. The processes were compared at both network-level and the individuals involved. The observations were turned into an industry questionnaire and the key stakeholders involved in the projects were surveyed for validation and additional insights. The results identified the actors/roles of the most prominence in change and invoice networks of projects, as well as the strength and weaknesses of the three forms of standard contracts reviewed, as manifested in the performance of invoice and change management processes. It was observed that the formation of flat actor-networks in more modern contracts (such as the EPC) effectively supports a better flow of information, hence improves the performance of the processes under the study.

Este artículo expone una visión global de las medidas implementadas en República Dominicana ante la crisis del covid-19. Detalla las iniciativas tributarias y socioeconómicas que facilitan el cumplimiento tributario y reducen los efectos negativos de la paralización económica a raíz del estado de emergencia nacional, tanto para las empresas como para los ciudadanos. Se presenta un análisis integral alusivo a prescripciones, créditos o reembolsos, cobro de impuestos, aplazamientos de pagos, control y fiscalización, plazos, recaudaciones tributarias, y trámites electrónicos. Asimismo, se estudia el efecto sobre la economía digital, factura electrónica (e-CF) y precios de transferencia. Finalmente, se revisa la propuesta de devolución de fondos de las AFP y se abordan los incentivos a sectores vulnerables, así como otras propuestas.

Este artículo expone una visión global de las medidas implementadas en la República Dominicana ante la crisis de la COVID-19. Detalla las iniciativas tributarias y socioeconómicas, que han facilitado el cumplimiento tributario y reducen los efectos negativos de la paralización económica a raíz del estado de emergencia nacional, tanto para las empresas como para los ciudadanos. Se presenta un análisis integral alusivo a, prescripciones; cobro de impuestos; aplazamientos de pagos; control y fiscalización; recaudaciones tributarias, y trámites electrónicos. Asimismo se estudia el efecto sobre Economía Digital, Factura Electrónica (e-CF) y Precios de Transferencia. Finalmente se revisa la propuesta de actualidad tributaria en el país.

This research paper was identified to measure procedure of sales of Heavy Equepment (Toyota Forklifts) at PT Traktor Nusantara branch Makassar. Furthermore this research used qualitatives descriptive method which described the observations and analyzes data. This research paper was the result of research conducted on 04 May to 25 May 2018. The results showed that the procedure of sale of Heavy Equepment (Toyota Forklifts) at PT Traktor Nusantara branch Makassar was in accordance with SOP (Standard Operational Co mpany). Documents and records used in the transaction of cash and credit sales at Pt Traktor Nusantara Makassar Branch was already effective, it can be seen from the documents and records that are used already complete, from ordering goods, credit, filing receipts, invoice, as well as documents of proof of delivery of the goods. As for the abstacles faced in the process of sale of heavy equipment, namely the process of payments made by the customer is often too late. The goods have arrived at the payout process is not finished

Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted. The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company. PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company uses a credit sales system, preceded by down payment requirements based on the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables, internal control is carried out to minimize the risk of uncollectible receivables. The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of the original Delivery Order files that are still discharged. Moreover, the company has some VAT debt arrears which prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for late payment despite of quite large amount of receivables. Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables

On 16 April 2014, the European Parliament and the Council of the European Union adopted the Directive on electronic invoicing for public contracts (2014/55/EU) in order to establish electronic invoicing as the predominant method by 2020. The e-invoicing directive requires all contracting authorities to be able to receive and process electronic invoices (ABI L133/1). The European legislator defines e-bill as "an invoice issued, transmitted and received in a structured electronic format that enables its automatic and electronic processing" (ABI L133/7). This raises the question of (a) the status quo of electronic invoicing in Baden-Württemberg's municipalities, (b) their implementation barriers and drivers, and (c) the status quo in Baden- Württemberg compared to all other German states. This paper answers these questions and points out interesting aspects that raise new research questions.

This study aims to analyze and assess perceptions about comfort, benefits and convenience of the interests of users of electronic invoices at the Maros Main Tax Service Office. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that the perception of comfort, convenience and comfort has a positive and significant effect on the interests of e-invoice users at the Maros Pratama Tax Office

State fee-for-service Medicaid programs have traditionally based payments to pharmacies for drugs on a percentage of the drugs' list price. Because list prices have increased more quickly than the prices actually paid by pharmacies, estimating appropriate reimbursements has become challenging. In recent years most states have switched to models where payments were based instead on results from a survey of pharmacy invoices. We examined how this changed fee-for-service Medicaid drug spending. We found that the policy change had minimal, if any, effects on overall Medicaid drug spending. This was at least partially explained by concomitant sharp increases in dispensing fees paid to pharmacies, designed to help cover operating expenses and profit margins. We discuss ways to improve invoice-based pricing approaches and lower costs if desired.

This article studies the role of cashless payments in third-party reporting for the purposes of value-added tax (VAT) compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence of explicit policies utilizing electronic payments for tax enforcement. Using country-level data for the European Union, this article shows that a 1% increase in the value of payments made with cards to gross domestic product (GDP) improves VAT performance by 0.05–0.09%. This effect is found to be strongest in economies characterized by low level of trust in public institutions, and does not vary with the extent of third-party reported information used by tax administrations, or the presence of a large-scale VAT invoice matching system. The result is robust to a rich number of characteristics controlling for various aspects of VAT’s design.

In a cautionary note to retailers, this research provides evidence that store (vs. bank) credit card users assign lower reservation prices for future purchases (study 1), show less total expenditure in shopping bags (study 2 and 3), and are less engaged in impulsive purchasing (study 2) at the card-issuing store. The authors provide evidence that even though store and bank credit cards result in a similar level of pain of paying and temporal decoupling, these previously assumed to be similar payment modes lead to different purchasing decisions. Findings suggest that consumers attribute the financial depletion resulting from paying a store credit card invoice to the mental account for the card-issuing store and hence are less generous in their subsequent purchasing decisions at that store (study 4).

Ma'soem University is a university located in the Al Ma'soem Foundation Bandung (YAB). At present Ma'soem University has four Faculties, namely the Faculties: Computers, Faperta, Islamic Business Economics, Teacher Training and Education. With the increasing number of new students every year around 350 people per class, the Ma'soem University finance department must have an information system design that can help and facilitate financial acceptance and report preparation so that it can be produced quickly. The finance department of Ma'soem University is currently using its manual financial management system, where every student who makes a payment is recorded on a proof of payment invoice which is then recapitulated for financial statements. Based on these considerations, it is deemed necessary to design a financial information system that is expected to help facilitate the process of payment of education costs at Ma’soem University.In this Education Fee Payment Information System Design, the writer uses the SDLC (System Development Life Cycle) system development life cycle method, which consists of five stages: analysis, design, code, testing and implementation.The design of this information system is expected to handle the payment of tuition fees with various facilities, namely: can facilitate the search for data of students who have not paid tuition fees, can avoid duplication of data and calculation errors in education costs and is expected to present reports of tuition payment payments quickly and automatically.Ma'soem University is a university located in the Al Ma'soem Foundation Bandung (YAB). At present Ma'soem University has four Faculties, namely the Faculties: Computers, Faperta, Islamic Business Economics, Teacher Training and Education. With the increasing number of new students every year around 350 people per class, the Ma'soem University finance department must have an information system design that can help and facilitate financial acceptance and report preparation so that it can be produced quickly. The finance department of Ma'soem University is currently using its manual financial management system, where every student who makes a payment is recorded on a proof of payment invoice which is then recapitulated for financial statements. Based on these considerations, it is deemed necessary to design a financial information system that is expected to help facilitate the process of payment of education costs at Ma’soem University. In this Education Fee Payment Information System Design, the writer uses the SDLC (System Development Life Cycle) system development life cycle method, which consists of five stages: analysis, design, code, testing and implementation. The design of this information system is expected to handle the payment of tuition fees with various facilities, namely: can facilitate the search for data of students who have not paid tuition fees, can avoid duplication of data and calculation errors in education costs and is expected to present reports of tuition payment payments quickly and automatically.

One of the most important issues nowadays is reducing environmental pollution by decreasing car exhaust fumes. Increasing the customization of services forces companies to improve the selling process. One of the innovations used worldwide is the touchscreen in selfservice technology. The charging points for electric cars are often located in petrol stations so that the attendant carries out the payment process. However, there are more and more charging stations in other places, e.g. shopping centres, service stations, on-street parking, where there is no attendant. In such cases charging a car requires a mobile phone app for payment, and the app must be prepaid or have a connection to the customer’s bank account. There is no possibility to pay in cash or to receive an invoice.The aim of this paper is to present the Smart Payment Terminal (SPT) as an innovation in the energy-selling process for electric and hybrid cars in places with no attendant, and show its features and advantages. The paper has a R&D character. The main contribution is developing an innovative Smart Payment Terminal that allows payment with cash, credit cards, and fleet cards, and may print a receipt or an invoice directly after the purchase

There are differences of opinion regarding the collected of VAT when Villlage Government Treasurers - who now changed his name to Head of Financial Affairs - deals with Non Taxable Entrepreneur partners with practices. The opinion states that there is no collected VAT by the Head of Financial Affairs whenever deals with Non Taxable Entrepreneur partners. There are two reasons how to collected VAT by Head of Financial Affairs. Firstly, status of Taxable Entrepreneur is a condition for tax payable mechanism and secondly, must be a tax invoice for each transaction. Practically, the Village Government Treasurer collected VAT on each transaction with Non Taxable Entrepreneur partners. This paper aims to clarify this issue through normative research. The result of this paper, that two reasons of collected VAT (status of Taxable Entrepreneur and the existence of tax invoices) are inappropriate. The most appropriate is set by the decree of the Director General of Taxes No. Kep-382 / PJ. / 2002, which clearly states that the VAT collector does not need to collect VAT on delivery of Taxable Goods or Taxable service by Non Taxable Entrepreneur. The rule can be a reference for the Head of Financial Affairs not to collect VAT to Non Taxable Entrepreneur partners. In fact, the rule can be interpreted differently because there are special rules (provisio) in the VAT Act and the issuance of this rule does not comply with the principle of lex superior derogat legi inferior. To provide legal certainty that is clear and firm and does not contain double meaning or provide an opportunity to be interpreted, new regulations are required at the lowest level of the Ministry of Finance Regulation as mandated by the VAT Law, and in that rule to be returned to special rule as stated in Article 16A.

The agricultural sector of the economy has specific economic conditions, which determines the need for state support for commodity production and the introduction of a separate type of taxation of the agricultural sector therefore agricultural enterprises have certain features in calculating taxes. The purpose of the article is to highlight the features of tax calculations in agricultural enterprises and to study the procedure for their reflection in documentation and accounting support for the activities of agricultural enterprises. The methodological basis of the research is general scientific and special methods of cognition in particular methods of observation, theoretical generalization and grouping are used. Tabular and graphical methods are used for visual representation of data. The article analyzes the features of accounting for tax calculations in agricultural enterprises. The requirements for information support of business operations in terms of taxation are emphasized, and attention is focused on the importance of documentary and accounting support for tax calculations in the management system of agricultural enterprises. The essence and features of the simplified taxation system are revealed, the requirements for business entities regarding the single tax of group IV are given, and the list of agricultural producers who cannot be payers of the single tax of the fourth group is given. The single tax rates of group IV are indicated, the calculation procedure and base for taxation, the terms and amounts of payment of the single tax in agricultural enterprises are disclosed. Attention is focused on the procedure for cancelling registration as a single tax payer and switching to the general tax system. The procedure for accounting for single tax payments in agricultural enterprises is reflected. Features of value-added tax taxation are highlighted, and tax rates are given value added for individual product items attention is focused on the procedure for drawing up a tax invoice with the allocation of appropriate tax rates, and the procedure for accounting for tax calculations is indicated for added value. The highlighted features of accounting for tax calculations should become the basis for building an effective management system and developing directions for optimizing the tax burden in agricultural production.

Based on observations towards Lazada Indonesia there is a deficiency in the process of subsidy claims that exist in Lazada today. Therefore, this study is conducted to describe the process of claim delivery subsidy package that includes the process of subsidizing partner sales management, validation, and calculation of claims and evaluation/assessment of subsidy schemes based on the performance of sales partners to produce final calculation report that must be paid by the Lazada to the seller. Some problems encountered among others, there are still many manual processes, ranging from the process of sending invoice proof of delivery of the package by the sales partner until the validation made by Partners Support Lazada and final calculation of subsidized delivery by the finance Lazada. This research will use the analysis method and design of the information system by using the Object-Oriented Analysis and Design (OOAD) approach. The method of analysis is done through interviews, observation, and literature study. The conclusions obtained from the analysis and design done is an integrated system, can provide benefits for Lazada Indonesia, especially for the subsidy claim module. Efficient cost and time and accurate quality of the information in the process of claim validation and disbursement of claim funds provide maximum benefits for Lazada Indonesia and avoid any fraud committed by the partners in the business processes that occur within the company, due to the accuracy and suitability of claims data from the packet of goods is indispensable as reference for use in the next process.

Accounts receivable plays a major role in credit to cash conversion cycle which involves collection management, payment management and debtors aging. Lack of visibility on accounts receivable management limits efficiency in collection management leading to long aging debtors. Aging payments eventually turns into bad debts leaving a negative impact on the cash flow. The case study company, PangCo Jaya is a wholesale consumer goods distributer located in Malaysia. The objective of this study is to predict payment timing of PangCo Jaya’s customers. The outcome of this case study enables collection team to plan for proactive debt collection. This study applies Machine Learning techniques to address accounts receivable challenges faced by PangCo Jaya. The tools used in this study is Python in Jupyter Notebook. A supervised Machine Learning classification model for predicting invoice payment prediction has been developed. This solution enables proficient payment collection by reaching out to targeted customer with potential payment delay prediction. In future, these trends can be applied to evaluate if there is a necessity in revising customers’ credit policies and estimate potential receivables that are under risk of turning into bad debts.

RESUMEN. El Consejo de Estado precisó los criterios para el reconocimiento del lucro cesante y del daño emergente por privación injusta de la libertad. El primero exige prueba de que al momento de la retención se ejercía una actividad lucrativa y de que no se pudo continuar desempeñándola. De probarse esta, pero no los ingresos, se presumirá que devenga el salario mínimo legal mensual vigente (SMLMV). Ahora, las prestaciones sociales solo se incrementarán en caso de que exista una relación laboral. Con relación al segundo, fijó la prueba idónea para su reconocimiento: factura o documento equivalente y certificación del pago, lo cual nos ubica en el sistema de tarifa legal de prueba. ABSTRACT. The State Council specified the criteria for the recognition of loss of earnings and of the consequential damages for unjust deprivation of liberty. The first requires proof that at the time of retention a lucrative activity was exercised and that he could not continue to perform it. If this is proved, but not the income, it will be presumed to accrue the current monthly legal minimum wage (SMLMV). Now, social benefits will only increase in the case of an employment relationship. Regarding the second, he established the ideal proof for recognition: invoice or equivalent document and certification of payment, which places us in the legal test fee system.

This resecarh was conducted with the aim to find out whether the application of Value Added Tax to the company is in accordance with applicable tax regulations. The research was carried out by analyzing the collection, calculation, payment and reporting of Value Added Tax. The data sampel used in this research is the VAT Report at PT. Sarana Aspal Nusantara for the periode of 2016 – 2017. The results showed that the company had implemented Value Added Tax in accordance with the applicable tax provisions. However there was still Correction to the noficication letter or monthly VAT report, while the occurrence of these corrections was due to several factors such as the replacement of tax invoice, cancelation of tax invoice, and other factors. Therefore for future research the analysis data related to the application of Value Added Tax must be expanded and not only limited to VAT Notification Letter but also to all matters that have relevance to Value Added Tax so that the research results are expected to be more optimal

The purpose of writing this paper is to provide an overview of the progress of cloud-based accounting systems that are applied to Student Financial Services (cashiers) at Raharja College. Implementation of this system is due to the existence of good management in college to solve the problem. This recurring scheduling feature in the cloud-based accounting system is a new breakthrough that is useful for paying for lectures that use the installment payment system. Where, students can pay tuition twice in installments, namely the period before the midterm exam and before the final exam. This feature is useful to minimize the existence of human error because it forgets billing input, bills are inputted twice with the same nominal, and sending invoices via email is not monitored. So, with the implementation of this system, the cashier's work on students in the installment system can be more effective and have a positive impact on the cashier's performance. This research was conducted using the literature review research method, to find useful theoretical foundations as a reference for solving problems that occur.

Technologia blockchain, dzięki cechom wyróżniającym ją na tle tradycyjnych rozwiązań bazodanowych, ma potencjał, aby zrewolucjonizować sposób rozliczeń podatkowych: sposób poboru i zwrotu podatku, sposób rozliczeń i weryfikacji transakcji, compliance czy też mechanizmy fakturowania. Dzięki temu może pomóc skutecznie rozwiązać podstawowy problem systemu podatkowego - lukę podatkową. Osiągnięcie korzyści będzie zależało jednak od konkretnych mechanizmów i sposobu implementacji oraz obszaru wdrożeń. Omawiamy i analizujemy 6 koncepcji rozwiązań w 5 obszarach: digitalizacji faktur; utworzenia krajowej kryptowaluty do rozliczeń podatkowych; rozliczenia dywidend zagranicznych udziałowców; compliance w zakresie cen transferowych oraz weryfikacji czynnych podatników VAT. W naszej ocenie najwięcej korzyści przy najmniejszej liczbie wad ma potencjał dostarczyć koncepcja wprowadzająca cyfrowy obieg faktur (DICE) w oparciu o technologię blockchain. Koncepcje wspierające płatności zobowiązań podatkowych posiadają obecnie istotne wady ograniczające efektywność. Pozostałe rozwiązania nie są wystarczająco dobrze dopracowane, aby stanowić realną alternatywę dla istniejącego systemu podatkowego lub możliwych rozwiązań nie opartych na technologii blockchain. Słowa kluczowe: blockchain, sektor usług publicznych, opodatkowanie, system podatkowy, podwójne wydatkowanie, umowy o unikaniu podwójnego opodatkowania, nauki o projektowaniu, podatek od towarów i usług, ceny transferowe.

Green Procurement means purchasing products and services that cause minimal adverse environmental impacts. It incorporates human health and environmental concerns into the search for high quality products and services at competitive prices. [1] This study shows 2 examples of Sustainable and Green Procurement & Supply at Turkcell, the number one digital telecommunication company of the world where its headquarter is in Istanbul, Turkey. These examples are shown below: First: Turkcell has started a compost project that enabled to transform daily 140 kg of its food wastes into soil at headquarter in Istanbul, Turkey. Second: In May 2018 Turkcell reached its main goal of “95% green invoice production”. Its supplier prints & sends to only 1.1 millions of the customers their physical invoices (5% of total postpaid customers); remaining 20.9 milions receive their invoices by e-mail and SMS without using physical papers.

Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.

The relevance of the study of legal aspects of state regulation of the movement of goods across the customs border of Ukraine, the mechanism of taxation of such transactions and optimization of their taxation is due to the imperfection of current legislation of Ukraine. Foreign economic activity, namely the import of goods, is the main source of revenue of the state budget of Ukraine, the most important factor in solving key economic and social problems. However, such transactions require clear regulation, documentation and proper accounting. The purpose of the article is to substantiate the importance of issuing a EUR.1 certificate by a non-resident supplier to optimize the taxation of import operations. The article analyzes the rules of current regulations that determine the features of documentation of import transactions, considered the mandatory details of primary documents: contract, additional agreement to the contract, specification to the contract, invoice, payment order to pay the supplier, price list for goods, export declaration, CMR (international consignment note), quality certificate for goods. The order of drawing up and registration of documents is revealed. The algorithm of calculation of customs value of goods and calculation of customs payments, namely VAT and duties is considered. At import in calculation of the sum of the VAT not only customs value of the goods, but also the sum of the duty, the excise tax are considered. The document that allows the goods to pass customs control is a properly executed cargo-customs declaration. The customs declaration is the main document used to declare (declare) to the customs authority information about the goods that are the subject of a foreign trade agreement. The basic and additional list of primary documents is singled out. Commercial and customs documents are basic for customs clearance of goods, and all others – additional (shipping, transport and insurance, technical, warehousing documentation). Features of formation of indicators of the cargo customs declaration and control by the accountant of the sums of the taxes which are subject to payment are considered. In order to optimize the taxation of import transactions, it is necessary to obtain from a foreign counterparty a certificate EUR.1, which confirms the origin of goods and gives the right to carry out customs clearance of goods using the preferential duty rate. The practical value of the study lies in the possibility of reducing customs duties to one third of the value of goods.

This paper follows the pilot trend of VAT (Value Added Tax) special e-invoice, and explores a new mode of power material settlement. The intelligent settlement cloud platform of VAT special e-invoice is built based on blockchain and cloud computing, which completely realizes the intelligent connection of the whole business chain of national tax system, supplier, e-commerce platform, material supply system, ERP(Enterprise Resource Planning)system and financial system, real-time sharing of the data, intelligent interaction of the information. This platform will completely cancel the traditional comparison and examination among invoice, order and receiving information, and instead realize the automatic and accurate generation, reliable transmission and digital archiving of electronic invoice, which will promote the whole process of the settlement for materials acceptance to be networked and intelligent, greatly shorten payment cycle to suppliers, continuously optimize the business environment, and boost the digital process of finance and taxation.

With the improvement of wi-fi generation there are numerous fields in which we are able to utilize the generation and utilize of wi-fi generation is beneficial right now. In this paper we gift our perspectives on an automatic purchasing trolley the use of raspberry pi tool mixed with bar code scanner and LCD display. As we know that in income and vacations we take a look at rush at supermarkets and because of this billing manner becomes greater time ingesting and client cannot stand for too lengthy in a queue for billing cause so, right here we can uses the automatic purchasing trolley which contains barcode reader, raspberry pi device and LCD display. Using this trolley the client will self experiment the product with the aid of using himself and put together the invoice. Hence, there might be no lengthy queue with inside the grocery store at billing counter for billing cause.

Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra scrutiny of each taxpayer’s compliance history, the reform led to significant and persistent improvements on filing, payment, and information reporting obligations and a modest increase in reported tax liabilities. Our study shows that deterrence effects over compliance behaviors are strengthened when the tax administration makes explicit and active use of taxpayers’ information, no matter if the invoicing framework is paper-based or electronic.

The access to financing is one of the main challenges for SMEs. Since traditional forms of funding are usually not suitable for them, they need to obtain capital from alternative sources. This contribution focuses on invoice trading as a financing method for small companies and examines why it is more popular in France than in Germany. To determine which factors influence the form of financing used, telephone interviews were conducted with SMEs in both countries. The results show that French companies require a method to offset long payment terms and resulting negative cash flows which is why they often utilise invoice trading. German firms, on the other hand, are not in favour of external funding in general and their knowledge of invoice trading is limited. Efforts should thus be made in countries such as Germany to highlight the benefits of this form of financing, especially for small companies.

Deductions are predominantly the short payments done for a generated invoice usually by the customer as a compensation or for the lack of products or services. Possible reasons for deductions to happen include shortage, damage, late delivery, and other-related factors. The machine learning approach has a huge impact on the deduction domain as eliminates the manual effort of a deduction analyst without compromising much on the accuracy. A deduction analyst can save so much on time as now he/she does not have to go through the complex procedure of deduction validity or invalidity. Also this solution will help in speeding up the business process which will lead to customer satisfaction due to on-time delivery. In this research, various machine learning techniques like LGBM and random forest are used for the analysis. It was observed that LGBM model provided optimum result thereby helping business analysts to take decision with respect to invoice payments.

(a) Situation faced: The application of artificial intelligence (AI) to automate business processes is becoming more important in small- and medium-sized enterprises (SMEs). This was also recognized by the company Satherm GmbH. With 20,000 invoices per year, which were all being processed manually, invoicing at Satherm was accompanied by high process costs and a high expenditure of time. Furthermore, Satherm struggled with regional socio-economic difficulties such as a shortage of skilled workers and recession for which a solution had to be found. In view of the situation at Satherm GmbH, automation using AI technology offered a great potential not only to reduce manual activities and costs but also to overcome regional problems. (b) Action taken: State-of-the-art technology consisting of seven established neural networks for superior, cognitive and automated document recognition and extraction was used in combination with a free-to-use robotic process automation (RPA) technology to automate the process from invoice receipt to payment. The implementation consisted of three steps. The first one dealt with requirement analysis, conception and identification of the necessary interfaces. To reliably extract valid data of invoices, the second step addressed the adaptation of the neural networks to the underlying documents at Satherm by means of transfer learning. The last step involved the setup of the holistic solution and the piloting in the company to test the solution parallel to the daily business followed by a smooth transition into final roll-out at Satherm. (c) Results achieved: Considering the set goal of an invoice automation degree of 50%, the results achieved exceeded the expectations at Satherm by 20%. With an overall invoice automation of 70%, the invoice processing time was reduced from 15 days to 2–3 h per invoice. Complementary to this the costs for processing an invoice were reduced from € 5.77 to € 1.93. This resulted in a cost saving of about 67% per invoice. In addition, the implementation was not only accompanied by a positive impact on the process efficiency itself but also by several positive side effects like countering the current as well as future shortage of skilled workers at Satherm. (d) Lessons learned: The use case of Satherm is a suitable lesson to understand how digitization and especially the application of almost ready-to-use artificial intelligence in German SMEs can increase efficiency, raise potentials and be the solution for different challenges. A sufficient pilot phase parallel to business operations can be recommended when introducing new technologies in order to build trust in the technology and ensure full integrity. With that an AI application can be the driver for the discovery of further potentials and an accelerator towards a more digitized, efficient company.

This paper investigates empirically the reasons for delays in the payment of clean water invoice in Algeria. Using a data set of 27,363 households connected to the water services network and a small-sample survey of 172 household, we estimate several duration models to better understand the main determinants of water invoice time to payment. The delayed payment of water bills could be explained by three determinants: the household financial constraints, the quality of the public service provided, and disincentives through increasing water tariff structure, which is used to manage sustainably the demand for water. This study calls for a modification in the tariff structure to promote equity and water resource protection. It also suggests providing additional efforts to improve the quality of the public water service offered.

The concept of clearing or netting, as defined in the glossaries of European Central Bank, has a great impact on the economy of a country influencing the exchanges and the interactions between companies. On short, netting refers to an alternative to the usual way in which the companies make the payments to each other: it is an agreement in which each party sets off amounts it owes against amounts owed to it. Based on the amounts two or more parties owe between them, the payment is substituted by a direct settlement. In this paper we introduce a set of graph algorithms which provide optimal netting solutions for the scale of a country economy. The set of algorithms computes results in an efficient time and is tested on invoice data provided by the Romanian Ministry of Economy. Our results show that classical graph algorithms are still capable of solving very important modern problems., 13 pages, 7 figures

Due to mandatory social distancing brought about by COVID-19 and observed inefficiency of the current barcode-based payment systems, there is a pressing need to alleviate the current condition of overcrowding of the cashier area in shops and supermarkets. This study proposed a model that primarily aims to shorten queuing time in scanning individual items. With the use of a mobile application, shoppers can obtain product information such as prices, discounts, expiration date, nutrition facts, etc. through barcodes or QR codes. These items are placed in a virtual cart and view the invoice prior to payment. This information is sent to the cashier and identified by a transaction ID. The cashier scans the transaction ID and deactivates all the RFID associated with the products purchased. In case of intentional or unintentional carrying out of unscanned products, the RFID kiosk prompts the shopper either to pay or to return them.

Transportation of shipper's goods across country borders by loading into containers is known as global container shipping, and this is part and parcel of international or global trade. Multiple carriers, third and fourth party logistics companies are typically involved in a global container shipping journey. These organizations charge base service fees, unplanned, and value-added service fees through freight invoices based on pre-agreed contract rates with the shippers. The existence of multiple en route handoffs of the goods between the different carrier organizations involved in the shipment of the goods increases the complexity of the invoice generation process. Any discrepancy in invoices leads to disputes between the shippers and carriers that may take many months and person-hours to reconcile. This paper presents a blockchain-based e-invoice generation system for the goods carriers where one or more goods carriers are involved in the shipper's goods movement from origin location in one country to a destination location in another country. The generation of an invoice for a carrier primarily uses real-time shipment tracking information and pre-agreed service contract rates between the shipper and the carrier. Our system enhances e-invoicing process efficiency and lower costs for the shippers and carriers participating in global trade. The primary motivations for the organizations to adopt blockchain-based e-invoicing systems are to reduce the number of disputes on invoices, reduce dispute resolution time, and provide real-time auditing.

As a product of a new generation of technological innovation, Blockchain technology has been widely used in finance, supply chain, public services, and other fields due to its advantages of tamper-proof, timestamp, and irreversibility. With the continuous development of its technology and the accumulation of integration experience with various industries, the application of blockchain technology to the accounting industry in the transformation from man-machine cooperation mode to intelligent mode, and the realization of the integration of blockchain technology and accounting information system are urgent problems to be solved in the accounting field at home and abroad. Based on the characteristics of the integration of blockchain technology and accounting information system, the virtual currency payment, blockchain electronic invoice, hash value, and hash reference are introduced into accounting information processing flow. Based on the significance analysis of the integration of blockchain technology and accounting information system, it is proposed to construct from the aspects of virtual currency payment, a traceable data processing platform, decentralized storage platform, user credit evaluation, and others, and to carry out heuristic thinking from the aspects of setting up a research and development team of "blockchain + accounting information system," unifying laws and regulations of "blockchain + accounting information system" in various countries, and changing the concept of accounting practitioners.

Many companies, such as credit granting companies, have to decide on granting or denying customer or invoice loans on a daily basis. Increasingly, machine learning is used to learn probability-of-default models from previously granted cases and, thus, whether the outcome was positive or negative for the company, i.e. whether the client paid back or defaulted. However, as the outcome can only be observed for the granted cases, the data inherently has sample selection bias and caution should be taken when applying the probability-of-default model to the full through-the-door population. In reject inference, this problem is studied with respect to whether using the unlabeled rejected instances can help improve a classifier that is only trained on granted instances, e.g. using semi-supervised learning. In contrast, we investigate under what circumstances a model trained on the granted instances, with known outcome, can be used on all possible instances. For this, we believe a model should indicate when it cannot reliably predict the outcome. That is, it should refrain from making predictions on instances unlike those on which it was trained. If not, the credit granting company would expose itself to great risk, and experts could lose their trust in the predictions. We discuss similarities and differences of this problem compared to novelty detection, classification with a reject option and reject inference. We compare a number of methods that combine novelty detection with classification, with decent results even for two-stage methods and especially when using data of existing instances with unknown outcome.

In this paper, the authors gathered information from sources as following and adjusted them to clarify the e-invoice regulations of Vietnamese government as well as discuss the progress of e-invoice adoption in comparison with the goal mandating e-invoicing system from November 1st, 2020. The authors state three main matters that may impact on the feasibility of e-invoice's mandatory in Vietnam. They are legal matters, IT infrastructure barriers, and the recent market's psychology and habit on paper invoice. In comparison with adoption and mandatory of e-invoice in other jurisdictions, Vietnamese' matters are quite similar. As a result, the government could have some adequate actions to handle the problems in order to meet the goals of mandating e-invoice in November 2020.

The systematization of the information underlying the electronic invoice and, according to the new measures, published in Decree Law No. 28/2019 of 15 February, is aimed at optimizing the billing process, allowing to create the conditions for the dematerialization of documents, stimulating the development and use of new technological instruments, incorporating a philosophy of innovation and de-bureaucratization. From 2020 onwards, the invoices and other fiscally relevant documents must contain a two-dimensional bar code (QR-Code) which will encompass all the information related to the invoice, thus allowing the consumer to send this information digitised to his e-invoice, without the introduction of the NIF. The aim of this article is to evaluate the contribution that this modification will originate on the different stakeholders present in the system, in order to guarantee the authenticity of the origin, the integrity of the content, and legibility of the invoices. It is also intended, to analyze the advantages of the QR-Code in invoices, and describe the different stakeholders in the system. The methodology used in the execution of this article was Design Science Research (DSR). The research method was based on the analysis of diverse bibliographic sources that deal with the most relevant aspects of the invoice evolution process, namely legal diplomas as well as the analysis of international standards, frameworks and technological specifications. The paper's contributions have as underlining the presentation of an Approach that enables process stakeholders to understand the differences, requirements and development strategies to be followed for the implementation of the QR-Code in the fiscal context.

In order to achieve the automatic and non-inductive reimbursement of invoices and eliminate the various inconveniences as well as risks caused by artificial reimbursement, this paper creatively combines blockchain technology with electronic invoices. This system realizes interactive flows of paperless invoice for each node from consumption, reimbursement to tax payment through the blockchain network system. Based on the Internet of things technology, the off-chain data can be automatically processed and connected to the on-chain seamlessly. Meanwhile, using a dual-chain structure ensures the subsequent identification and business separation. Through the combination of theory and technical framework, the non-inductive invoice reimbursement system is constructed to reduce the overall reimbursement costs and promoting the improvement of the taxation system in China.

This paper explores the use of machine learning for proactive invoice management through addressing the problem of predicting delinquent invoices and investigating the factors that correlate with delinquency. Unpaid or late-paid invoices lead to the writing-off of millions of dollars for large organizations globally. A key component in account receivables management is to proactively alleviate bad debts and accelerate payments, which considering the “time-value of money” has a significant impact on ultimate profitability. To achieve this dual goal, the focus is on tree-based ensemble models and use of various learning schemes on real-world invoice data from a Fortune 500 financial company made of several business units servicing several geographies. Our modeling scheme accounts for variations along several customer characteristics including agreed payment policies, type of business, and geo-locations. Our comparative results of Random Forest and LightGBM show that the LightGBM model gives better AUC and Lift across all Business Units.

Experiences from various industries show that companies may have problems collecting customer invoice payments. Studies report that almost half of the small- and medium-sized enterprise and business-to-business invoices in the United States and United Kingdom are paid late. In this study, our aim is to understand customer behavior regarding invoice payments, and propose an analytical approach to learning and predicting payment behavior. Our logic can then be embedded into a decision support system where decision makers can make predictions regarding future payments, and take actions as necessary toward the collection of potentially unpaid debt, or adjust their financial plans based on the expected invoice-to-cash amount. In our analysis, we utilize a large data set with more than 1.6 million customers and their invoice and payment history, as well as various actions (e.g., e-mail, short message service, phone call) performed by the invoice-issuing company toward customers to encourage payment. We use supervised and unsupervised learning techniques to help predict whether a customer will pay the invoice or outstanding balance by the next due date based on the actions generated by the company and the customer's response. We propose a novel behavioral scoring model used as an input variable to our predictive models. Among the three machine learning approaches tested, we report the results of logistic regression that provides up to 97% accuracy with or without preclustering of customers. Such a model has a high potential to help decision makers in generating actions that contribute to the financial stability of the company in terms of cash flow management and avoiding unnecessary corporate lines of credit.

This paper develops, extends, and clarifies themes introduced in five prior papers dealing with blockchain, and VATCoin in the context of both (a) the new VATs in the Gulf Cooperation Council (GCC), and (b) the mature VATs in the EU. Five additional papers on VAT technology advances in Fiji, with blockchain and VATCoin applications to New Zealand’s approach to online sales platforms (the Netlix Tax) are similarly referenced and extended. The GCC VAT papers were exploratory. For the most part, they were composed before any GCC jurisdiction had implemented a VAT, and in three instances even before the GCC Framework Agreementwas officially published. Today, VATs have been adopted in three of the six GCC jurisdictions: Saudi Arabia, the UAE and Bahrain. A fourth jurisdiction, Oman, had been only a few months away from implementation, but now is delayed. As to the EU, the prior papers directly responded to the request for public comment on the Commission’s October 4, 2017 proposal for “far reaching reforms” in the EU VAT.All cutting-edge VAT compliance regimes depend on a comprehensive, naturally occurring or mandated digital invoice regime. Whether the goal is to blockchain •an entire VAT ecosystem (as in Fiji), or •a discrete market segment like taxi cabs (in Quebec), or •the marijuana supply chain (as is proposed for US States), or •the remote sales of services through online marketplaces (as is proposed for New Zealand’s Netflix Tax), or •cigarettes that are susceptible to smuggling (as was proposed, and partially adopted in parts of the GCC), or •whether the goal is to monitor the tax and financial flows on the other side of a transaction, •the domestic and cross-border payments of VAT (as has been proposed with VATCoin in both the GCC and the EU), everything starts with the adoption of the digital invoice. This paper will focus on two representative VAT jurisdictions within different economic communities –the United Kingdom (UK) in the EU and the Kingdom of Saudi Arabia (KSA) in the GCC. Both are moving toward the adoption of comprehensive digital invoices. Neither have mandated it (yet). It is certainly not anaturally occurring phenomenon in either country.