راهنمای پلمپ دفاتر تجاری

پلمپ دفاتر تجاری

هر شخصیت حقیقی و حقوقی امکان پلمب دفاتر به دفعات را در هر سال مالی با رعایت آئین نامه ماده 95 ق .م .م دارد با این توضیح که تعداد جلد پلمب شده به سازمان امور مالیاتی اطلاع داده شده و مراتب آن روی برچسب الصاقی دفاتر منعکس میگردد و تاریخ تحریر تراکنش های مالی اشخاص می بایست با تاریخ پلمب دفاتر مذکور همخوانی داشته باشد.
در خصوص اشخاص حقوقی جدید التاسیس متقاضیان می بایست بلافاصله جهت سال مالی جاری و سال مالی بعد خود درخواست پلمب دفاتر را بصورت الکترونیکی تکمیل نمایند . بدیهی است هرگونه مسئولیت عدم پلمب دفاتر طبق قانون با مدیران آنها خواهند بود .

پلمپ دفاتر تجاری
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