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Today we will leave some of the accounting side to dive into the legalization of books because as you know in 2008 is taking its last legs as far as accounting and taxation is concerned, one of the last steps us is precisely the legalization of books whose term ends on 30 April.
From Circle Gazelle, we want to clarify any doubts that may arise over this issue, because the date is fall and it is good that we caught unprepared, so here goes ...
Who should legalize books?
Every employer required to keep accounts.
Where are legalizing books?
In the commercial register of the place where the employer is domiciled.
What books do I have to legalize?
1. The book of inventories and financial statements that will open with detailed initial assessment of the company. At least quarterly rewritten to amounts and balances trial balances. Also rewritten the year-end inventory and annual accounts.
2. The journal that will record every day for all operations relating to the business of the company. Is valid, however, the total joint annotation of operations for periods not exceeding one month, provided that your details appear in other books and records consistent, according to the nature of the activity in question.
What time do I have?
Books must be submitted within 4 months of the financial year, which is why the deadline is April 30, 2009 .
If the legalization application is made on time and the books have no errors, the probate registrar shall within 15 days of submission.
Should I keep the books?
If there is an obligation to preserve the books, correspondence, documents and evidence related to his business properly sorted for 6 years from the last entry made in the books, except as established by general or special provisions. According
Tax legislation sets a deadline of 4 years for the preservation of books and other documentation since this is the limitation period.

IMPORTANT: The cessation of the employer not exempt from the requirement to maintain documentation, even if the employer dies this obligation applies to your heirs.

These are the basic questions we face when dealing with customers Circle Gazelle, if any of your questions not settled or need more information, see the following link: commercial code.

hope you have been helpful, we are in next post ...