Le directeur des contributions avait publi\u00e9 en date du 15 septembre 2017 sa circulaire L.G. \u2013 A n\u00b063 concernant les \u00ab\u00a0Obligations comptables en mati\u00e8re fiscale\u00a0\u00bb.<\/p>\n
Il avait \u00e9t\u00e9 notamment indiqu\u00e9 concernant le livre de caisse que \u00ab\u00a0toutes les op\u00e9rations doivent \u00eatre inscrites sans retard, de mani\u00e8re fid\u00e8le et compl\u00e8te et par ordre de dates, soit dans un livre journal unique, soit dans un syst\u00e8me de journaux sp\u00e9cialis\u00e9s.\u00a0\u00bb De plus \u00ab\u00a0il reste \u00e0 remarquer qu\u2019un livre de caisse tenu \u00e0 l\u2019aide d\u2019un tableur (par exemple Excel) n\u2019est pas autoris\u00e9, vu que les changements sont possibles \u00e0 tout moment.\u00a0\u00bb<\/p>\n
En cas de constatations par l\u2019administration fiscale d\u2019irr\u00e9gularit\u00e9s sur le livre de caisse, ayant pour cons\u00e9quences des redressements fiscaux, vous vous exposez au risque de vous retrouver devant les infractions conform\u00e9ment \u00e0 l\u2019article 396 de la loi g\u00e9n\u00e9rale des imp\u00f4ts (Abgabenordung) ainsi qu\u2019en infraction suivant l\u2019article 506-1 du Code P\u00e9nal.<\/p>\n
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Nous restons \u00e0 votre disposition si vous souhaitez de plus amples informations \u00e0 ce sujet.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"
The Director of Contributions had published on 15 September 2017 his circular L.G. - A n\u00b063 concerning \"Accounting obligations in tax matters\". In particular, it was stated with regard to the cash book that \"all transactions must be recorded without delay, faithfully and completely and in date order, either in a single journal book or in a system of specialised journals.\" Furthermore, \"it should be noted that a cash book kept using a spreadsheet (e.g. Excel) is not permitted, as changes can be made at any time\". If the tax authorities find any irregularities in the cash book, resulting in tax reassessments, you run the risk of finding yourself in breach of Article 396 of the General Tax Law (Abgabenordung) and in breach of Article 506-1 of the Criminal Code. Should you require any further information on this subject, please do not hesitate to contact us.<\/p>","protected":false},"author":1,"featured_media":394707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-395481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\n