tax deferral revision

Quelle: https://www.bundesfinanzministerium.de

There is no standardized term in logistics for this expression. Literally, it can be understood as the review or revision of tax deferral arrangements, particularly the temporal postponement of tax payments (e.g., VAT, duties) within the context of supply chains, freight, or customs processes. The exact usage depends on national tax law and industry agreements.

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tax deferral

A postponement of tax payment (for example VAT or customs duties) on goods until a specified time or event occurs.

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tax deferral refund

Refund of a tax payment associated with the deferral of tax obligations within a logistics, supply chain, or transportation process.

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tax deferral demand

A notice or demand from a tax authority to pay a tax that was previously deferred, i.e., a reversal or withdrawal of a tax deferral previously granted...

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Tax deferral audit

A procedure to verify whether a tax deferral (payment postponement) granted for a shipment or a tax obligation in logistics/transport is correct and c...

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Tax deferral revocation

Revocation by a tax authority of the authorization to defer payment of taxes; the withdrawal of a tax deferral authorization.

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tax deferral period

A time-limited postponement of tax payment granted by the tax authorities to facilitate economic transactions and cash flow.

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