FUNRURAL Calculation
Due to the possibility of two interpretation for Normative instruction SRP nr. 03/2005, articles 246 and 247, about composition of FUNRURAL tax base, where FUNRURAL tax base can only use goods value or goods value plus accessory expenses, such as freight and insurance, there is a field in Types of Inflows and Outflows for FUNRURAL Tax Base, for treatment of the FUNRURAL Tax Base Composition.
The calculation of FUNRURAL is considered by the system as: It is not included in the acquisition cost. The supplier value is deducted and the bill payable to government is generated. This is called WITHHELD FUNRURAL. |
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