A Comparative Study of the Possibility of Delaying the Transactions in the VAT Law

According to the value-added tax law, Article 11, the date of tax accrual for supplying goods is considered as either the invoice date, goods delivery date, or contract fulfillment date, whichever comes first. The main issue in this article is to examine the feasibility of the contract fulfillment date and its occurrence before the delivery date and invoice date. In this descriptive-analytical research, it is established that there would be an error to compromise the contract fulfillment date in the aforementioned Article. This is due to the contract fulfillment date which is always precedent or simultaneous to goods delivery or invoice date. In other words, the said date is neither  precisely recorded nor disciplined and it is not considered as the date of tax accrual. As specifying the exact date of contract fulfillment is a controversial issue all over the world, and the determination of contract conclusion is subject to several conflicting opinions in most legal systems.