Capital goods record book
This book must be kept by taxpayers who have to carry out the adjustment of deductions for capital goods.
Contents of the book.They will be registered:
Capital goods duly individualised.
The exact data to enable identification of invoices and documents from customs for each good.
For each individual asset, the date of commencement of use, the definitive annual pro-rata and the annual adjustment, if any, of deductions.
In cases of transfer of investment goods during the regularisation period, they shall be removed from the ledger, noting the reference to the entry in the register of invoices issued that records this delivery, as well as the regularisation of the deduction made for this purpose.
For taxpayers who are obliged to keep the tax registry books through the E-Office, the content of this book is exactly the same.
For this group, the records in this book must be submitted within the filing period corresponding to the last settlement period of each calendar year.