Very important tips on how to maintain offices
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1⃣ If the registration of operations in April and the opening balance before the date of sealing of the books is legal, is there any problem if the company is 100% owned by the government, what is the ruling?
C- Any registration of operations in the offices must be done after the sealing of the offices, and there is no difference between public and private companies in this regard. If an operation is registered in the sealed offices on the date before the sealing, it will be subject to the provisions of the delay in registration and sealing.
2⃣ In cases where the operations are fully registered in the legal offices, but the documents are issued by computer, is the taxpayer obliged to submit the quarterly report or not?
C – No, because the system is not completely mechanized, while it is stated in the regulations of the offices that taxpayers who use the mechanized system must register the summary of operations in the newspaper offices at least once a month, therefore daily registration of operations in the offices is subject to submission. The report on the subject of the last part of Article 17 of the Bylaws on how to prepare and write legal books will not be…
3 ⃣ Why is it not possible to mechanize and make uniform the registration of financial operations despite the non-functionality of newspaper offices?
C- Although the term of non-use does not have a specific meaning, however, the use of legal offices of the newspaper and the whole will be mandatory as long as the commercial law is not amended.
4⃣ Does the accounting mistake that remains undiscovered during the year cause the books to be rejected in the following year?
C- According to Article 11 and Clause 10 of Article 20 of the Bookkeeping Regulations (Note 2 of Article 95), it causes rejection of books, but it is contrary to accounting standards and correcting errors.
5⃣ If the opening balance (closing of the previous year) has errors, are the books acceptable by recording the adjustments?
C- If the adjustments are related to figures, such as bank balances, the books will be rejected.
6 ⃣ Failure to register what items of accounting documents, according to the nature of the account, causes the books to be rejected?
C- According to Clause 2 of Article 20 of the Bylaws on how to write books, the failure to register one or more financial activities in the books will cause the books to be rejected.
7⃣ Does the tax declaration have a specific definition and does the inclusion of the name alone in the special form mean giving the declaration?
C – The tax declaration for different tax sources is according to the sample that is prepared and made available by the Tax Affairs Organization.
8. Considering the 4-month deadline for correcting year-end accounts, when should taxpayers submit their quarterly operations summary report?
C- No later than the 10th after the last three months (companies whose fiscal year ends coincide with the solar year, no later than the 10th of April)
9⃣ Does the failure to submit the declaration cause the exemption to be revoked?
C- In all cases where taxpayers are required to maintain legal books, based on the note of Article 193 of the Direct Taxes Law, failure to submit declarations and balance sheets and profit and loss during the exemption period will prevent them from enjoying the prescribed exemption in that year.
⏹ However, failure to submit financial statements despite the submission of the declaration within the prescribed period will result in the assessment of tax on top of the tax, in which case, in addition to paying the tax, for not submitting the financial statements within the prescribed period, a fine equal to 20% of the tax will be imposed, and if the offices If he does not present it for consideration, he must pay another 20% of the fine for not presenting the books.
This post is written by Slmaccounting2112