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Book-keeping obligations for farmers and forestry proprietors under Para 141 AO 1977



Book-keeping obligations for farmers and forestry proprietors under Para 141 AO 1977



Information uber Steuer und Wirtschaft 31(3): 57-62



The new GFR provisions on keeping books and keeping records (in force from 1.1.77) alter, extend and re-organize the earlier German regulations. Within the framework of the reformed taxation regulations various tax and non-tax records must be changed or kept and there are certain transitional regulations for certain of the new provisions.

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Accession: 000303998

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