SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT
Purpose. The goal is to study the organization of the correct document flow of spa-resort vouchers taking into account the introduction of strict reporting forms as a payment document and the validity of the application of value-added tax exemption. Methodology. The article used monographic, econom...
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| Main Authors: | , , |
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| Format: | article |
| Language: | EN RU |
| Published: |
Science and Innovation Center Publishing House
2019
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| Subjects: | |
| Online Access: | https://doaj.org/article/bd9a8af4d5e543d2ac4c9014f9ab0f5d |
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| Summary: | Purpose. The goal is to study the organization of the correct document flow of spa-resort vouchers taking into account the introduction of strict reporting forms as a payment document and the validity of the application of value-added tax exemption.
Methodology. The article used monographic, economic-statistical, abstract-logical research methods; used the personal experience of the authors as auditors, consultants on the subject.
Results. The necessity of introducing the form of forms of a sanatorium-resort voucher and coursework, the determination of the minimum duration of a voucher, the possible inclusion in the state program “Electronic voucher” is revealed.
Practical implications. The results obtained should be applied by sanatorium-resort organizations and recreation organizations. |
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