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IN68 / 86 |
What are the IN68 / 86?
Normative instruction is a way of regulating the use of systems for processing electronic data for writing books and documents, accounting or tax nature, which must provide this information in magnetic media.
How is the requirement?
Legal entities that use electronic data processing systems to Record business and economic activities or financial; write books or preparing documents, tax or accounting nature are required to keep available to Federal Revenue Secretariat (SRF), digital files and systems, the term expected by the tax legislation. Companies which adopt the Sistema Integrado de Pagamento de Impostos e Contribuições das Microempresas e Empresas de Pequeno Porte (Simples) by 9.317 law from December 5, 1996, are dispensed.
What is the information needed?
All legal entities when requested by National treasure tax auditors should submit the files containing information on the magnetic business and economic activities, in clear and complete way:
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- Accounting
- Suppliers and Customers
- Tax and Accounting Documents
- Inventory Control and Report
- Monetary Correction and Patrimonial Balance Sheet Control
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- Codes tables applied to the files provided
- Payrolls
- Supplies / Products Relation
- Individuals and Legal entities Registration applied to the provided files.
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