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Libros Auxiliares del ITBIS y Libro de Bienes de Inversión (RD)

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Libros Auxiliares del ITBIS y Libro de Bienes de Inversión (RD)

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Normativa ITBIS en RD

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Esmeralda encarnacion vizcaino
Esmeralda encarnacion vizcaino
Dominican Republic

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Libros Auxiliares del ITBIS y Libro de Bienes de Inversión (RD)
 

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Libros Auxiliares del ITBIS y Libro de Bienes de Inversión (RD)Online version

Normativa ITBIS en RD

by Esmeralda encarnacion vizcaino
1

En la República Dominicana , los contribuyentes deben llevar el y el como parte de los libros auxiliares obligatorios del ITBIS . Estos registros son exigidos por la para garantizar el cumplimiento tributario . En el se registra el facturado en cada factura emitida , mientras que en el se registra el pagado que puede utilizarse como crédito fiscal . Cada operación debe estar respaldada por un válido y autorizado .

2

Además de los libros de Ventas y Compras , existe el , el cual se utiliza para registrar los activos fijos adquiridos por la empresa , como , y . En este libro se debe indicar la del bien , el valor de adquisición y el pagado en la compra . Estos datos permiten calcular la depreciación contable y verificar el crédito fiscal correspondiente ante la administración tributaria . Finalmente , la diferencia entre el cobrado y el pagado se declara mediante el formulario - .

 
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