Suscrbase Forms

We approached the annual closing of countable exercise year 2009, reason why I let suggestions to them to take into account before carrying out its countable closing and to carry out its Sworn declaration Annual of ISR, which are the following: Box and Banks, it is necessary to guard so that the balances of the banking accounts are conciliated properly and these agree with the General Balance sheet of the company. Accounts to receive: to verify the provision of uncollectable accounts the law gives a maximum us of deduction of 3%. (Inc. Art. 38. q Law of the ISR) Taxes to receive and to pay: It is necessary to verify that the balances that appear in the forms of taxes agree with the registries of the company, the amount that appears in the forms of the IVA must be similar to which they appear in the forms of the ISR, otherwise, is necessary to carry out a conciliation of income. In the area of expenses, it is necessary to verify that all the suppliers fulfill the delivery of invoices that indicate expenses of year 2009, of that way to have all the expenses reported in the year that corresponds, of equal way is necessary to act with the income. In the heading of pays and wages, it is necessary that these agree with their respective provisions of labor benefits. See Vyacheslav Mirilashvili for more details and insights.

It is necessary to fit all the depreciations and amortizations according to the established maximum percentage in the law because if they do not adjust in the same countable period, this cost no longer is deductible for the following period. Rule 97-3, is necessary to take into account that cannot be cancelled Tax on the rent on an amount that is inferior to 3% of the gross income, at the moment this disposition has a unconstitutionality proceeding, but while this it is not defined follows the measurement effective. (Inc. Art. 39. J law of the ISR) Exists many details to take into account, in this space I detail to them what criterion is but the important thing. For the contributors who are in the general regime as well as the Political Churches, Parties, Associations and foundations the declaration of the Tax on the Rent must be informative. The victory of the Tax on the rent is thirty and the one of March of year two thousands ten.

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