CEMPREPRO today gives you the answer to a question that apparently is usually minor. However, we really know what meaning to the term full accounting.
To resolve this question, mention, speak of involves full accounting that the taxpayer should keep a complete set of books and records. These books included books and Assistant Principal mandatory. Also you have to take into account the wing Income Tax Act in Article 65 and the Superintendency Resolution No. 239-2008/SUNAT.
This provision, referred to the full accounting, became effective on January 1, 2009.
books and records that make up the full accounting for the purposes of subsection b) the third paragraph of Article 65 of the Law of Income Tax, are as follows:
• Cash and Bank Book.
• Inventory and Balances Book.
• Journal.
• Ledger.
• Purchasing Register.
• Record Sales and Income.
addition, the following books and records shall constitute the full accounting if the tax debtor is obliged to take according to the rules of the Law on Income Tax:
• Withholding Book items e) and f) of Article 34 of the Law of Income Tax.
• Fixed Asset Register.
• Registration Costs.
• Perpetual Inventory Record in physical units.
• Perpetual Inventory Record Valued .
With the passion that defines us.
Management Training
CEMPREPRO
(511) 7911185 (511) 999432428 (511) 989576531
cemprepro@hotmail.com
LIMA PERU
http://cemprepro. blogspot.com /
http://cemprepro.blogdiario.com/
Visit us at: facebook hi5 - Twitter
13 YEARS achieve your goals
0 comments:
Post a Comment