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TAX CERTIFICATION OF FINANCIAL

DEAR FRIENDS:

CEMPREPRO continuing our mission to upgrade at this time gives you the issues you should consider the legalization of Books and Records linked to tax.

books and records related to tax matters must be authenticated by the notary or, failing that, by the magistrates or justices of the peace counsel, where appropriate, of the province in which it is located the tax residence of the debtor tax. Being

provinces Lima and Callao, the legalization may be done by notaries or judges of any of those provinces.

notaries or judges, as appropriate, placed a record on the first page of the same and proceed to seal all the pages of the book or record, the same shall be duly numbered for each book or record, even when carried using sheets or continuous.

Both notaries and judges keep a chronological record of legalization that accord.

Important:

Book Authorization Forms will be in accordance with the provisions of Supreme Decree No. 001-98-TR and amending regulations.
Contents


record constancy to be placed on the first page of the books and records related to tax matters had the following information:

• Number assigned by the notary legalization or judge, as applicable;

• Name and Surname, name and address of the debtor, as applicable;

• Number of RUC;

• Title of book or record;

• Date of seizure of the book or previous record in the same name and authority that ordered the measure to be the case;

• Number folio that includes;

• Date and place afforded, and

• Seal and signature of notary or judge, as applicable. Registering


legalization
The chronological record of the probate to be granted shall state:

• The number of legalization.

• The name and first names, name and address of the tax debtor.

• The number of RUC.

• The name of the book or record that has been legalized.

• Date of seizure of the book or the previous record of the same name and authority ordered the measure to be the case.

• The number of pages that make up.

• The date of grant legalization.

In any case the number of probate, or log sheets may additionally contain other characters such as letters. Opportunity

legalization

books and records must be authenticated before use, even when brought in single sheets or continuous.

For second and subsequent legalization of books and records of the same name, should be taken into account:

• for books or records kept by hand, ability to prove that it has been concluded with the former. Such proof shall be with the presentation of the book or the previous record completed by a notary or a certified photocopy of the sheet stating the legalization and the last folio of that book or record.

• for books or records kept using single sheets or continuous, it must submit notarized last folio of the book or previous record.

• for books and records lost or destroyed by accident, assault or other, you must present communication has been established for that purpose.

Important:

case of book of lists, the legalization is governed by the provisions of Supreme Decree 001-98-TR and amending regulations.

Books or records kept by hand that had been seized by the competent authority will suffice for the legalization of second and subsequent books and records, the presentation of the document containing the referred care.

produce, if any, the return of the seized books and records referred to above, the tax debtor may not be any entry in them must proceed immediately closed

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