Documents required to obtain office seals (legal entities)
1- A copy of the CEO’s national card and the company’s seal
2- Copy of the newspaper of establishment of the company
3- Copy of the latest registered changes of the company in the official newspaper (if there are any changes)
4- Power of attorney or letter of introduction for the representative if the lawyer or representative has been introduced for the seal of the offices.
Cases of rejection of offices:
If the submitted documents are somehow removed from the seal or missing one or more leaves.
Failure to register one or more financial activities in the books, subject to verification.
Precedence of registration of one or more transactions compared to the date of their occurrence.
Record all or part of an activity between the lines.
Recording all or part of an activity between margins.
Scraping and erasing the contents of the offices for misuse.
Leaving more white space than usual in the pages and leaving the whole page blank in the newspaper office.
Erasing the contents of offices with chemical means.
Bookkeeping training in accounting:
Every company, institution and organization that is subject to paying taxes is obliged to receive its legal books from the tax affairs organization to record all its financial activities. These offices, which are known as legal offices, include three offices (newspaper, general, and jobs). From the first page to the last, the books are numbered and connected with white braid and sealed with the lead seal of the country’s tax affairs organization.
1- Write with a black pen or marker (it is better to write with a pencil first and then bold it with a pen)
2- It should be written on the lines without a line and without missing a line.
3- Do not use a razor or nail polish.
4- Numbers are always read and written from right to left.
5- The last line of each financial event is related to the number of the corresponding accounting document.
6- The first line of each page (quoted from the previous page)
7- The last line of each page (transfer to the next page)
8- There are 2 rows in the sum of lines section, the top row corresponds to the sum of the page and the bottom row corresponds to the sum of the page with the previous page.
9- If there is a mistake, we cross it with a red pen and insert the correct one above it with a black pen.
10- The sum of the debtor and creditor columns should be the same, and it is not the case that the entire document is not inserted on one page and transferred to the next page.
11- The end of the documents in the newspaper book and the end of the account in the general ledger should be closed with a diagonal line.
12- In the general ledger, the start of each new account is from odd pages.
13- In the general ledger, the debtor and creditor accounts are entered at the end, and the difference between the two is entered as the account balance under the larger number. And this balance is transferred to the balance sheet.
14- The legal documents are received by the institute one month before the end of the financial year, which should be completed and delivered to the tax affairs organization by the end of the working day of 31/03 of the following year.
Note: We are only allowed to have 3 errors in each of the legal offices, and those are simple errors, otherwise the offices will be overturned.
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