NEW TAX OBLIGATIONS RELATED TO ACCOUNTING RECORDS LIRBOS &
SUNAT by Superintendency Resolution No. 234-2006/SUNAT and amendments, provisions have been made related to books and records related to tax matters, which are effective from January 1, 2007 , integrating in a single legislative body of existing rules on the matter.
The provisions for the tax treatment of the books and records related to tax matters are referred to:
Books and Records related to tax matters
books and records related to tax matters are the minute books, books and records or other books and records required by law, regulation or resolution of SVS that are highlighted below:
CASH BOOK
BOOK OF INCOME AND EXPENSES
BOOK OF INVENTORIES AND BALANCES
BOOK OF ITEMS AND DEDUCTIONS) f) of Article 34 of Law INCOME TAX
JOURNAL
LEDGER
fixed asset register
REGISTER SHOPPING
REGISTRATION OF APPROPRIATIONS
REGISTRATION FEES
GUEST REGISTRATION
PERMANENT RECORD OF INVENTORY UNITS PHYSICAL
PERMANENT RECORD OF VALUING INVENTORY
SALES AND EARNINGS RECORD
SALES AND EARNINGS RECORD - SECTION 23 ° Superintendency Resolution No.
266-2004/SUNAT REGISTRATION SYSTEM PERCEPTIONS
REGISTRATION SCHEME DEDUCTIONS
REGISTER WITHHOLDING ARTICLE 77-A OF THE LAW OF INCOME TAX
REGISTER IVAP
REGISTRATION (S) Aux (S) OF PURCHASE - A RESOLUTION OF ARTICLE 8 SUPERINTENDENT No. 022-98/SUNAT
REGISTRATION (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION No.
021-99/SUNAT REGISTRATION (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION No.
142-2001/SUNAT REGISTRATION (S) Aux (S) OF ACQUISITIONS - SUBSECTION C) FIRST PARAGRAPH ARTICLE 5 ° Superintendency Resolution No.
256-2004/SUNAT RECORD (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION No.
257-2004/SUNAT REGISTRATION (S) Aux (S) OF ACQUISITIONS - SUBDIVISION C) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION No.
258-2004/SUNAT REGISTRATION (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION No. 259-2004/SUNAT
BOOK OF RECORDS OF INDIVIDUAL LIABILITY COMPANY LIMITED
BOOK OF MINUTES OF THE GENERAL MEETING OF SHAREHOLDERS
BOOK OF ACTS OF DIRECTORS
REGISTRATION OF SHARES BOOK
BOOK RETURNS
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