EconPapers    
Economics at your fingertips  
 

The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance

Mihai Antonescu and Ligia Antonescu
Authors registered in the RePEc Author Service: Mihail Antonescu ()

MPRA Paper from University Library of Munich, Germany

Abstract: The unprecedented development of information technology in the past few years has made possible the transmission of information, inclusively fiscal information, by electronic means of transmission at distance. Tax payers can use the method of submission of fiscal declarations by electronic means of transmission at distance as alternative method of deposition of fiscal declarations. The date of deposition of a fiscal declaration is the date of its registration on the site of the Ministry of Economy and Finances, A.N.A.F. portal. The declaration submitted by electronic means is presumed to be signed by the person authorized to sign fiscal declarations, whose signature was attached to the declaration, according to the used digital certificate. The issue of simple and qualified certificates is done by the suppliers of services of certification administered by the National Authority for the Settlement in Communications and Information Technology. The period of validity of a certificate is of maximum 1 year from the date of communication by the client. In case of renewal of a qualified certificate there is issued a new certificate with the same identification and checking data of the electronic signature, as the other validity data. For the submission of fiscal declarations by electronic means of transmission at distance, tax payers should use the service “Depose on-line declarations” existing on the MMSF site, on A.N.A.F. portal.

Keywords: fiscal declarations; electronic means of transmission; digital certificate (search for similar items in EconPapers)
JEL-codes: H30 K34 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-ict
Date: 2008-09-15
References: View complete reference list from CitEc
Citations View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://mpra.ub.uni-muenchen.de/10880/ original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:pra:mprapa:10880

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany
Address: Schackstr. 4, D-80539 Munich, Germany
Contact information at EDIRC.
Series data maintained by Ekkehart Schlicht ().

 
Page updated 2014-09-25
Handle: RePEc:pra:mprapa:10880