VAT: SMART IN EARNING AND STRATEGIZING IN PAYING OFF

Abstract

Taxes are imposed on everyone based on their activities. There are different types of taxes that are collected by the state. VAT is a type of tax that is indirectly levied on consumers. This tax is generated by consumer spending through entrepreneur. The entrepreneur VAT registration has the right to issue "Tax invoice" as evidence for consumers and the entrepreneur. VAT registration is the middleman, it is compulsory to collect VAT to send to the state every month. The entrepreneur VAT registration have to study the VAT law in order to fully understand and implement them properly and can plan the tax. Therefore, the origin of the word "Smart to get and has a tactic to pay off” is to submit taxes each month on time as specified without penalty. Value added tax liability point (Tax Point) that is the most beneficial and in accordance with the law. Do not issue fake tax invoices nor selling tax invoices   Principle of utilitarianism is the principle of the righteous business practice according to the Tithadhammikatthapayoti, the first principle for wellbeing, especially the principle of right livelihood Remittance of state taxes as a result of the nation's income and use of tax money to develop the country sustainably.