With the final approval by the senate. Therefore, Which took place on 2 august 2022, article 1 of the simplifications decree implements a proposal put forward by the national council of chartered accountants and accounting experts. In particular, article 1 modifies article 7, paragraph 4-quater of legislative decree no. 10 june 1994. 357. Whose text now reads as follows: “notwithstanding the provisions of paragraph 4-ter. Therefore, The keeping and conservation of any accounting register with electronic systems on any medium are, in any case. Therefore, Considered regular in the absence of transcription on paper supports. Within the terms of the law or of substitute conservation digital pursuant to the code referred to in legislative.
During access, inspection
verification they are updated on the aforementioned electronic systems and are printed following the request made by the proceeding bodies and in their presence.” Therefore, it is established that accounting records can be considered regularly kept and stored with Singapore Mobile Number List electronic systems even if they are not printed or placed in digital storage within the legal deadlines. Provided that: Therefore, They are updated on these electronic systems. Therefore, They are printed at the request of the inspection bodies and in their presence. Electronic invoicing guide 2022 The consequences of the amendment.
The spirit of the amendment
Should be to introduce an element of simplification with. Therefore, Respect to the obligations related to the keeping and conservation of accounting records. Through greater flexibility in relation to the deadlines within which to conclude the digital preservation or Indonesia Phone Number List printing of accounting records . It is worth remembering that the recent resolution of the revenue agency n.16/e of 28 march 2022 reiterated that, to ensure regularity. The accounting records must alternatively be printed. Therefore, Within the third month following. The deadline for submitting the relevant tax return (or earlier, if requested by the competent authorities); be placed in digital storage in accordance with. Therefore, The law within the third month following the deadline for submitting the relevant tax return. Therefore, If they wish to be kept exclusively in electronic mode.
