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Commentary

Accounting records (Brazil)


4 Brazil

Accounting records (Brazil)

Unless otherwise specified, taxpayers must keep, in each establishment, according to the operations or services performed, the following tax books:

  1. Ìý

    •ÌýÌýÌýÌý Goods received register, model 1.

  2. Ìý

    •ÌýÌýÌýÌý Goods received register, model 1-A.

  3. Ìý

    •ÌýÌýÌýÌý Goods shipment register, model 2.

  4. Ìý

    •ÌýÌýÌýÌý Goods shipment register, model 2-A.

  5. Ìý

    •ÌýÌýÌýÌý Production and inventory control record, model 3.

  6. Ìý

    •ÌýÌýÌýÌý Special control seal register, model 4.

  7. Ìý

    •ÌýÌýÌýÌý Tax document printing registration, model 5.

  8. Ìý

    •ÌýÌýÌýÌý Use of tax documents and occurrence of tax events register, model 6.

  9. Ìý

    •ÌýÌýÌýÌý Inventory register, model 7.

  10. Ìý

    •ÌýÌýÌýÌý IPI calculation register, model 8.

  11. Ìý

    •ÌýÌýÌýÌý ICMS calculation register, model 9.

  12. Ìý

    •

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