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Circular 4/2002 - Suppression of the obligation to endorse accounting books and records

Elimination of the obligation to endorse the books and accounting records

As already reported in our Circular No. 1 of January 17, 2002, Law No. 18 of 2001 October 383 introduced a series of changes to tax obligations and in it the abolition of the obligation of initial authentication of the accounting books becomes relevant. The consequences deriving from the aforementioned deletion are of great importance and therefore it seemed appropriate to illustrate the extent.

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