The arrangement of books and actions that are prohibited in book writing

The arrangement of books and actions that are prohibited in book writing

According to Article 6 of the Trade Law, every businessman must have the following offices in order for all his transactions and purchases and sales during a day, a week and a year to be certain and clear.
1- Newspaper office
2- General ledger
3- Treasury office
4- Copy office

The arrangement of the discussed offices

The books of the newspaper and the general and property of the merchant must be signed by the representative of the local registry office before anything is written in it, and the papers must be numbered and in order, and all transactions, exports and imports must be recorded in the order of date on the said pages and without Lines should be neat and orderly. For this reason, scraping, engraving, erasing, adding, appending, and subtracting its papers is prohibited and causes it to be distorted and invalid. Also, nothing should be added in the margin or text, and the businessman is obliged to keep all his books from the end of each year for ten years, and the said books, if they are regulated according to the law of commerce, are documents between merchants and in commercial matters. So that if it is well regulated, it will be used as a reason for the benefit (against) the merchant and if it is irregular, it will be used against the merchant.
However, it is necessary to mention that in addition to the above-mentioned cases, which are provided in the commercial law regarding the business offices of traders, the regulation on how to set up, write and maintain the books is the subject of Note 1, Article 95 of the Direct Taxes Law, approved on 3/12/1366 in terms of There are some provisions for collecting taxes on business offices.

The actions that you have prohibited in notebook writing are:

1- Writing the contents of legal books and writing between the lines and their margins
2- Scraping and erasing the contents of legal books
3- Erasing or disappearing the contents of the books with paint or ink or any chemical means and the like
4- Leaving more white space on each page than usual in legal offices, as well as leaving all or one or more pages blank in newspaper offices and businesses during operations.

Duty of tax auditor

If the offices in question cannot be examined by the tax auditor in terms of the way of setting up the accounts and maintaining and writing or from other aspects, and this matter is approved by the chief tax auditor and declared rejected. The tax auditor must notify the taxpayer in writing of the reasons, and send the case to the three-member board of auditors selected by the Minister of Economic Affairs and Finance. If the taxpayer refers to that board within one month from the notification date and fixes the problems by providing sufficient reasons, the tax will be collected based on the same books, otherwise, the three-person board will determine its amount.
It should be noted that for each of the violations listed in Article 21 of the Regulation on the way of preparing and writing commercial books, such as writing the contents of legal books, scraping, erasing, erasing, etc., fines from five thousand rials to one hundred thousand rials. It will be taken according to the case, the details and characteristics of which are specified in the mentioned article
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This post is written by AysanArista