The tax inspectorate has the right to subject entrepreneurs using the simplified taxation system to scheduled inspections once every three years. In this case, the book of income and expenses will be requested among other reporting documents. However, it must be certified by the inspection every year. This procedure depends on the form of keeping the book: paper or electronic.
It is necessary
- - book of accounting of income and expenses in paper form or printout of an electronic document;
- - visit to the tax office.
Instructions
Step 1
The paper book of income and expenses is certified by the tax office before the first entry on income or expenses is entered into it.
The entrepreneur fills out all the necessary columns on the first page of a paper book purchased from a stationery store and takes it to the tax office. Within 10 days, the necessary formalities must be completed there, after which the document can be taken away and all relevant operations entered into it.
Step 2
If the book of income and expenses is kept in electronic form, it must be certified by the tax office after the last entry is made in it. It turns out that it is optimal to do this at the end of the year, when you do not expect receipts and do not plan to bear the expenses taken into account, or at the beginning of next year.
Print the book, sign and seal where required, and sew with three strings.
Sew so that the ends of the threads are on the back of the document when finished. Leave a small piece of thread and glue them to paper, on which indicate the number of sheets in the document, the date, sign with a transcript (surname and initials) and an indication of the position (individual entrepreneur or head of an organization) and put a seal.
Step 3
Take the finished document to the tax office and hand it over to a special window or to your inspector. For a certified book of income and expenses, come back in 10 days.
