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EAE 2016, 13(2): 19 ISSN 24062588 UK: 339,727.2 658.152 DOI: 10.5937/ejae1310617 Original paper/Original Nazi contemporary FORMS OF INTERNATIONAL MOVEMENT OF CAPITAL Santa Oran×, Microlux Heidi Singidunum
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OVAN stands for Overseas Value-added Network. It is a form used by certain entities to report their overseas transactions.
Entities engaged in overseas transactions exceeding a certain threshold are required to file OVAN.
OVAN can be filled out electronically through the designated online portal provided by the tax authorities.
The purpose of OVAN is to report overseas transactions and ensure compliance with tax regulations.
Entities must report details of their overseas transactions, including the amount, nature, and counterparty information.
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