Libros Legales Electronicos
Electronic Accounting Books
Learn how accounting books or reports for tax purposes are generated and stored in a digital format.
What are electronic accounting books?
According to the SII, electronic accounting books are considered tax documents, and therefore must be signed with a digital signature, giving them the same legal validity as physical books. It is an operational model in which "accounting books or reports for tax purposes are generated and stored in a digital format." These must be generated and digitally signed in XML.
Generated Accounting Books
Journal
Keeps a chronological record of all financial transactions of an entity.
General Ledger
Keeps an accounting record that shows all accounts and their balances in a detailed and cumulative manner.
Balance Sheet with 8 Columns
Get a financial report that displays the assets, liabilities, and equity of a company.
EXEMPT RESOLUTION
What is the regulation of the Internal Revenue Service?
For all tax purposes, the Electronic Accounting Books of authorized taxpayers will replace the books that the taxpayer must maintain according to the law, as well as any additional or auxiliary books that the Service has established." Exempt Resolution No. 150 of 2005
- Resolution No. 150 of 2005
SCOPE OF AUDIT What can they require from me?
What can they require from me?
The Service may also request the partial submission of information regarding closed periods. Information may be requested in XML format, according to the following criteria:
- Journal: By date range of vouchers
- Mayor: Para determinadas cuentas
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