Are you a merchant or entrepreneur? Then you must keep the financial operations of your business up to date. Consequently, Requirements to Legalize Accounting Books It is the first thing you should take into account if you want to start keeping the accounting record correctly.
The Legalization of Accounting Books It is the primary step that you must carry out in order to use them. Remember that it is in these documents where the company’s transactions and accounts will be recorded, which in turn will determine the totality of obligations that you will have with the State at the end of the accounting period and how your company is doing.
In conjunction with the requirements, it is imperative to know the procedure you must follow, the types of books that exist and the costs of the procedure. And today we will tell you everything!
What are the Requirements to Legalize Accounting Books?
Let’s start with the Requirements to Legalize Accounting Books, which will be the basis of everything that we will explain later. Remember that there are several types of books, so we will try to communicate the information in the most general way possible.
Let’s see what you need:
- Get the RUC, if you don’t have it yet. When you take it out, you will be informed which books you will need to bring, with SUNAT in charge of transmitting this information.
- The sheets must be properly foliated, even if they are single or continuous sheets. That is, they must be listed in all books.
- Yes, it is the first time requesting the legalization of books, processing a request with a signature and legible fingerprint by the applicant (in the case of a natural person) or legal representative (in the case of a legal person) indicating that it is the first book to legalize.
- Copy of RUC of the company.
- Identification document, either of the natural person or the legal representative of the company.
- Copy of the validity of power of the company in public records, in the case of legal personality. It is processed at SUNARP.
In the case such that not your first time legalizing an accounting book, you must keep:
- Photocopy legalized by a notary public of the page showing the legalization and the last page of the book. This in the event that the previous book or record is full and is carried manually. It serves as evidence that the previous book has been completed.
- In the case of single and continuous sheetsSimply present the last page of the previous book already legalized by a notary.
You must bear in mind that if a book is destroyed or lost, you must make the police report immediately and a letter to SUNAT in accordance with the provisions of Superintendency Resolution No. 106-99. You must present this same letter when your first book is finished, to request the legalization of the second.
You should also take into account that, according to SUNAT, the books related to tax obligations and that are carried with single or continuous sheets must be bound for up to one taxable year.
Medium and small taxpayers must keep the Purchase Registers and the Sales Register electronically. The main contributors must bring all of them. In the case of computerized books, SLE Portal and PLE System are used.
Steps to Follow to Legalize Accounting Books
The procedure to legalize accounting books It’s very simple. In just four steps you can carry out this procedure, wherever you are. Let’s see what these steps are,
- First, process the RUT so you know which ledgers your company should use.
- Then collect the necessary documentation, Among which is the copy of the RUC sheet, the applicant’s identity document and the application letter. You will also need a lateral copy of the validity of powers in the event that the company has been registered as a legal entity.
- Come to any notary’s office from the country. You can consult the Notaries by Notary District by clicking here. Deliver the documents and accounting books.
- Finally, wait they notify you. The legalization of the accounting books can last up to two (02) business days. When they deliver it to you, check that the first page is signed and stamped.
Remember that to fill your accounting books you must use Spanish and use the legal currency. In addition, you must follow the current accounting standards in Peru.
This is the case of the manual system. Today there are other alternatives to legalize accounting books: in the computerized system, in the Electronic Books Program (PLE) and from the Book System (SLE).
Large national taxpayers are currently required to do so either by PLE or by SLE. Nevertheless, small and medium entrepreneurs they can continue to do so manually, with the sole obligation of keeping the Purchase Records and the Sales Record electronically.
- Computerized system: Everything related to the company’s accounting is entered into SUNAT through an accounting software for each book.
- Book System (SLE): The SUNAT website is used to generate the books, the affiliation and completion of the Purchasing and Sales books being voluntary, which from 2’16 must be done jointly.
- Electronic Book Program (PLE): the books are validated with a SUNAT application but are generated by the taxpayer. The application allows you to summarize the accounting information and obtain a certificate from SUNAT for each book.
In these cases the procedures are different and much more complex than doing them manually.
Types of Accounting Books
What types of Accounting Books are there? Which ones are required? Regarding the first question, there is a reasonable variety of books or records that have been created to keep the company’s accounting in the best way, not only to know the amount of contribution to the State, but to analyze the financial status of the company. company.
Consequently, it is not crazy that the bigger the company and the more profits it has the ability to generate, the more books it has to present. Even more, you will need other much more accessible alternatives to deliver everything, which is the reason why accounting programs exist today.
But let’s save that for another day. The bottom line is that each book serves a different purpose, these being:
- Daily: It is a book in which all the transactions carried out in a business are recorded chronologically in accordance with accounting principles and based on the effect that these transactions have had on the basic accounts.
- Higher: It classifies and summarizes all the operations that are recorded in the journal (ledger) by segregating the movements of each account individually.
- Purchase Record and Sales Record: it is an auxiliary book where these transactions are recorded.
- Inventories and balances: the assets, liabilities and equity of the company are recorded. That is, we will find the financial status.
- Cash and banks: cash movements are recorded on a monthly basis. It is an auxiliary book.
- Income: Only income is recorded and it is only requested for the second or fourth category taxpayer.
- Retention: it shows the money withholdings that are carried out when a service is paid and all the information related to this withholding (date, amount and data of the person).
- Others: Fixed Assets Registry, Cost Registry, Permanent Inventory Registry in Physical Units, Valued Permanent Inventory Registry.
As for which ones are mandatory, this will depend on the tax regime in which the company is registered. Thus, we have to:
- New RUS (NRUS): You should not keep books or accounting records on a mandatory basis.
- Special Income Regime (RER): It is mandatory to keep the Purchase Register and the Sales Register.
- General Income Regime (RGR): depends on the annual income of the company.
- <300UIT: Purchase Register, Sales Register and Daily Book (simplified).
- 300UIT <500UIT: Daily Book, Ledger and Sales and Purchasing Records.
- 500 UIT <1700UIT: all of the above plus the Inventory and Balance Book.
- > 1700UIT: full accounting.
In order to pay the ISLR, the following may also have to be attached: Withholding Book, Registry of Valuated Permanent Inventory Registry, Fixed Assets, Registry of Permanent Inventory in Physical Units, and Cost Registry.
You must take into account that some of these books should not be legalized, so the Requirements to Legalize Accounting Books it would not apply in such cases.
Costs of Legalizing the Accounting Books
As for the Costs of Legalizing Accounting Books, These depend on the number of pages each book has (50, 100 or 200 pages). You can do it at any notary’s office for less than S /. 40.
We urge you to call the notary of your preference and ask for updated prices. We also recommend asking about the price of accounting programs, so that you can modernize your company’s accounting like the others. Especially if you plan to stop being a small or medium-sized entrepreneur.
What is it?
The Accounting Books They are used to record the commercial transactions of a company and through which the financial statements are obtained. Thus, we can say that these are documents in which all economic and financial operations are reflected, in an orderly and chronological manner.
These allow you to reach the Balance sheet of the company, very important to see the growth of this. Likewise, they make it possible to determine the totality of obligations in the form of a contribution that is owed to the State.
Before starting an Accounting Book it is necessary to legalize it and once filled it is kept for a period of six years. These can be of character voluntary or mandatoryAs we have seen, they are legal in nature and can currently be carried manually or electronically.
Today we have talked to you about the manual route, mostly. The electronic route is more complex and is only necessary for large taxpayers. However, we urge you to investigate more about this alternative if it is of interest to you.
We hope we have helped you with the Requirements to Legalize Accounting Books.
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