In the following cases, the offices will be rejected.
1- If the provided books are somehow removed from the seal or missing one or more leaves.
2- Failure to register one or more financial activities in the books, subject to verification
3- Recording all or part of an activity in the margins
4- Recording all or part of an activity (article) between the lines
5- Scraping, erasing and erasing the contents of the books for misuse
6- Leaving more white space than usual on the pages and leaving the whole page white in the newspaper office and business office for the purpose of abuse
7- Crediting of cash and bank accounts, unless the bank accounts correspond to the bank statement or the crediting of bank or cash accounts is due to the advance and delay of account registration, in which case it is not a reason for rejection.
8- Zayed’s newspaper offices and businesses delay writing more than the limit stipulated in notes 2, 3 and 4 of Article 13, and the writing delay of Zayed’s general office more than the limit stipulated in Article 14, and Zayed’s writing delay more than the limit stipulated in Article 17 of this regulation.
9- Failure to register the operations of the branch or branches in the offices of the center according to the provisions of Article 15 of this regulation
10- The resulting account error in the registration of the institution’s operations, if no action has been taken to correct it according to the provisions of the note of Article 11 of this bylaw.
11- In case the taxpayers do not use the documents specific to the subject of Article 169 of the Direct Taxes Law.
12- Failure to submit regulations or instructions for the operation of the machine and its programs and how to work with the financial software used, as well as failure to submit the operation summary of the subject of article 17 of this regulation (this part was revoked) within the deadline stipulated in that article in the case of persons that use electronic systems.
13- Failure to provide one or more volumes of registered and sealed books (even unwritten)
14- Use of registered and sealed books of previous years (according to the provisions of Article 3 of this regulation)
15- Failure to match the contents of the books with Modi’s information
16- Recording expenses and incomes and any kind of actions and financial items that are not real in the books, on the condition of verification (clarification that the recording of expenses that have occurred but due to special legal reasons is not acceptable from a tax point of view and will be returned, constitutes the registration of expenses It is not considered unrealistic.)
Note – Regarding paragraph 6 of this article, if it is left blank for the purpose of recording the opening balance, it will not cause the books to be rejected, and also, leaving blank under the pages of the book at the end of every day, every week, or every month, provided that the documents have row numbers and the blank part is closed with a line. , does not affect the validity of the office.
This post is written by ARHNMA