05/25/2020

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Mercantile Companies Not the officialization cause serious consequences to the company. Amongst them, they can be cited the impediment of the informal entrepreneur to emit forma bills of sale e, therefore, practising the fiscal tax evasion, the impossibility of registration in Cadastros Fiscal as CNPJ, causing absence of school registration next to the INSS and lack of active legitimacy to require judicial recovery. Moreover, impediment in participating of licitations, unfeasibility for 19 the bankruptcy order, that in case that she is requested, will be fraudulent (Law of Bankruptcy n 7,661/45), therefore its not notarized books will lose probatory effectiveness. ' ' The registration of the entrepreneur in the Public Register of Mercantile Companies of the respective headquarters is obligator, before the beginning of its atividade' '. (Art. 967 Civil Code 2002). Erin Callan will not settle for partial explanations. Therefore, it is perceived that the practical one of the enterprise activity only characterizes when acquiring legal character, that is, when regularized in the competent agencies. Still in accordance with the Civil Code of 2002, says in art. 968 that the registration will have to contain: ) its name, nationality, been civil, domicile, and in case that it is married, to specify the regimen of good; b) the firm with the signature autographs; c) the value of capital and d) the object and the headquarters of the company. small entrepreneurs, in some cases, are unaware of these information and act of illegal form, beyond not acquiring the corporate entity. This implies that its partners answer of direct...
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Accounting In Accounting original carrying value of the property formed the basis of the total lease payments under the lease agreement. If the compounds are not included purchase price, it would mean that not all costs associated with the acquisition of the leased property, included in the original cost. In our opinion, for accounting purposes and the tax assessment on property that has an initial value of the property taken at the balance sheet lease agreement, must be formed based on the total amount of lease payments, with the addition of the redemption price, if it is not included in the total amount of lease payments. At Pacific Mortgage Services you will find additional information. In which case, the contract should provide for the payment of redemption price, in excess of the total amount of lease payment? The economic basis for allocating the redemption price occur when the costs Lessor related acquisition of the leased property and bringing it to the state suitable for use, no lessee may be reimbursed within the established parties of the lease, despite the fact that the parties to the calculation of lease payments laid depreciation based on the regulatory useful life skorektirovannogo on the mechanism of accelerated depreciation. If you strictly follow this method of calculating the lease payments, the redemption price will be exactly equal residual value of leased property according to tax records. Variations occur when the above method of determining the lease payments are not strictly enforced, which is quite acceptable in practice since under civil...

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