TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NOTICE ADJUSTMENTS [1 record]
Record 1 - internal organization data 2019-07-12
Record 1, English
Record 1, Subject field(s)
- Taxation
- Accounting
Record 1, Main entry term, English
- adjustment notice
1, record 1, English, adjustment%20notice
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
… the two adjustment notices concerned the provisional establishment of the VAT [value added tax] owed by [the company], as a result of the irregular application of exemptions, and the amount of the tax fine, as well as the interest automatically payable from the date on which the VAT debt was incurred. 1, record 1, English, - adjustment%20notice
Record 1, Key term(s)
- notice of adjustments
- notice of adjustment
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité
Record 1, Main entry term, French
- avis de régularisation
1, record 1, French, avis%20de%20r%C3%A9gularisation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[…] il faut constater qu'il n'y a pas d'obligation pour les autorités fiscales d'adresser une contrainte dans les cas où l'administration n'a pas pu obtenir l'accord de l'assujetti sur la taxation proposée dans l'avis de régularisation. 1, record 1, French, - avis%20de%20r%C3%A9gularisation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Contabilidad
Record 1, Main entry term, Spanish
- documento de regularización
1, record 1, Spanish, documento%20de%20regularizaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Según Bélgica, [el] acuerdo está justificado ya que los documentos de regularización solo constituyen la primera etapa de un complejo proceso administrativo para establecer una deuda fiscal a pagar por una empresa sujeta al IVA [impuesto sobre el valor añadido]. 1, record 1, Spanish, - documento%20de%20regularizaci%C3%B3n
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