Base Legal De Libros Y Registros Contables

Accounting books are mandatory and important for tracking financial movements, so it is important to mention that there are digital alternatives that facilitate these processes, as is the case with companies that have the most advanced technologies in electronic accounting, an example is the company Villanett, which provides a new electronic accounting system in the cloud. This makes it possible to generate all the accounting information and send it to the SAT. Self-employed persons, who are assigned to the normal system of direct estimation, are required to keep the accounting records, but not to legalize them. However, they can do so as companies: they are registered in the register in which the company has its register within four months of the end of the financial year. If you use eBooks, write them down the next time you expire. On the other hand, if you want physical books, you have to legalize them. In the Portal-SLE book system, taxpayers generate their books from the SUNAT portal and their affiliation and book generation are voluntary. The following books will incorporate the complete accounting, provided that you are obliged to take them in accordance with the rules of the Income Tax Law: Hello Miguel, if or when I am in the myPE tax, do I have to take my sales and purchase books? In addition to inventories, this type of accounting books includes the annual accounts which: The accounting books that you must keep according to the tax system are: In the legal framework, it is defined as: an obligation to keep the accounting books, this is provided for in©Articles 28 of the Federal Tax Code and 34 of the Commercial Code; They are also a necessity because they make it possible to obtain data according to accounting principles or special registration bases used to assess the economic and financial situation of the company. The most important are the Journal, the Major, the Inventories and the Auxiliaries, which are described below: Hello, a question, if I have just registered as a natural employee with business in the RER, do I have to legalize my books (purchases and sales) today? And if I use e-books, should those books be declared? or what is the procedure? Dear thank you for the information, always didactic. Survey: About e-books for the general scheme in the picture: More than 500 and up to 1700 ITU must also carry an inv. book and electronic balance sheet, please indicate the legal basis. I understood that it only corresponded to the national PRICOS according to RS 169-2015 Sunat. Miguel, why do people still carry physical books? Isn`t it always mandatory to keep e-books? When will it be mandatory for everyone? For the legalization of the second and the following books and registers of the same name, it is necessary to take into account the following: collects information from all accounts that are involved in the accounting of the company with all its income and deductions in order to record the monthly movement of accounts in aggregate form, so that at any time it is possible to see all the movements of the account and calculate its value for a certain date, This book is synchronized with the journal book and the annotations gathered in it, which in turn are transmitted to the general ledger and described in detail analytically in the help books.

Detailed information on legalization and other provisions relating to accounting books can be found in the regulations of the Commercial Code of each country. All accounting records must be kept clearly arranged, in the order of the data, without spaces, overlaps, strikethroughs or scratches. The only accounting records you are required to keep are: purchase documents and sales records. I want to know which books I need to carry. You should legalize them before using them. The tax code does not mention business books, but the conservative thing is to legalize it with books and accounting records. Contractors or authorized personnel must keep the accounting records in the corresponding commercial register.

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