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 transmission of investment goods during the adjustment period, shall be removed from the book, noting the reference to the entry in the register of invoices issued that records this delivery, as well as the adjustment of the deduction made for this purpose.
For the taxpayers who have the obligation to keep the Tax Register 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.