I bring accounting or not? That was the query that made us a customer to our consultancy, and we want to share with you. At first, the answer is very simple: clear, provided their annual income exceeds the. etc etc there correct. Our consultant works in dependency ratio, teaches at several schools, and in addition has two departments that the rents for housing. Their income from these activities comply with requirements so you are obliged to keep accounts. Our client tells us that for him it would be illogical accounting and making the annexes to transactional if no purchases. It is noteworthy that our client complies with all the obligations that the SRI indicates. In your case it emits an invoice by the two departments that have rental.
Where presta its services as a teacher, settled you monthly its assets and also make you respective deductions and Social insurance discounts. As well, for tranquility of our consultant, the answer is that it is not obliged to keep accounts, since their income is derived from non-business activities, even when their incomes exceed those referred to in article 34 of the Act of tax. And in this regard, let us see what says that article: article 34.-taxpayers forced to take accounting-all branches and permanent establishments of. .. Equally, they are obliged to take accounting, natural persons and the undivided business activities and operating with own capital which at the beginning of their economic activities therefore as our taxpayer is not exerting any business activity, it is not obliged to keep accounts, but similarly you must declare all their income as the law points out and pay the tax if applicable.
It could be argued that the rental of the two departments is a business activity. While for this activity of rent doesn’t occupy a third person, does not have a secretariat, or in other words where there is no labour force any, can not be considered as a business activity. In summary, if incomes in dependency ratio and non-business activities, exercise the taxpayer is not required to take accounting thus exceed the amounts set out in the Act. Dear readers, we hope this article you have been of interest. Let us know your comments or opinions. Fraternal greetings. The team of Asficontri mail: original author and source of the article.