IMPACT OF IMPLEMENTATION OF THE NEW VERSION OF VALUEADDED TAX LAW ON POWER INDUSTY (HREC)

In this study, effect of new version of the value added tax law on power industy has been critically reviewed. Careful study shows that this new version of the law, is not operational and not pay attention to this important matter that the enforcers of this law, are all the taxpayers, not just professional accountants. To eliminate the shortcomings in this version, it is recommended that comments of various groups such as trade unions,professional associations of accounting, auditing professors and organizations, be considered

کلیدواژه ها:

Value added tax ، tax credits ، taxpayers ، duties of the taxpayers