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CC RI 20-39.pdf

cc_ri_20-39_aup_sec_1061.15_final_12-17-2020.pdf
Preview of CC RI 20-39
🔗 Source: hacienda.pr.gov
📊 Size: 1.13 MB
👤 Author: Angel Pantoja Rodríguez
⬇️ Downloads: 63

Summary

La Carta Circular de Rentas Internas Núm. 20-39 establece el requisito de someter un Informe de Procedimientos Previamente Acordados (AUP) o un Estado Financiero Auditado para contribuyentes con un volumen de negocios igual o mayor a $1,000,000 pero menor a $10,000,000, y obliga a aquellos con un volumen de negocios igual o mayor a $3,000,000 a someter uno de estos informes junto con su Planilla de Contribución sobre Ingresos. El AUP deberá ser preparado por un Contador Público Autorizado y deberá contener procedimientos específicos, como la obtención de un borrador de la Planilla y la comparación de cantidades incluidas en el Anejo de Transacciones y Balances Informados en la Planilla con las cantidades reflejadas en el Balance de Comprobación y el Mayor General del contribuyente.

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Description

La Carta Circular de Rentas Internas Núm.

Technical Information

  • File Format: PDF
  • File Size: 1.13 MB
  • Pages: 11
  • Language: ES
  • Author: Angel Pantoja Rodríguez
  • Total Downloads: 63
  • Last Updated: 1 week ago

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This PDF document about CC RI 20-39 provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into CC RI 20-39.

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