| Popis: |
Every entrepreneur or professional is obliged to carry out the accounting and that such conduct is carried out in a correct manner. This paper refers, firstly, to such compliance, requirements to be complied with and other accounting obligations such as drawing up the annual accounts, auditing them, publishing them, legalizing them or retaining them. Secondly, the main consequences of improper handling or lack of accounting, which may be of a criminal nature (existence of crimes against the Public Treasury) or of an administrative nature (no crime, but Or the place to apply the method of indirect estimation of tax bases. |
