CRÉDITO AL COLABORADOR
3 julio, 2019
PAGO A CUENTA DE TERCEROS
24 julio, 2019

LIBROS CORPORATIVOS EN LAS SOCIEDADES MERCANTILES

Las sociedades mercantiles están obligadas a llevar cuatro libros corporativos, en los cuales se deberán registrar los movimientos administrativos y operativos, de manera que permitan seguir la huella de todas las decisiones que se toman.

Libro de Actas de Asambleas

En él se hacen constar las decisiones más importantes que se tomen para dirigir la empresa.

Libro de Sesión de Consejo de Administración

En él se registran todas las resoluciones que tome el Consejo de Administración en sesión.

Libro de Acciones o Accionistas

En este libro se asienta:

1. Nombre del socio y el tipo de acciones y exhibiciones que se efectúen para cubrir el capital del que es tenedor.

2. Transmisiones que se hagan de las mismas.

Libro de Variaciones de Capital

En este libro se deberá inscribir todo aumento o disminución del capital variable.

La vinculación entre lo que señalen los libros y los documentos que comprueben la ejecución de la decisión tomada es de suma importancia pues con ello se logra construir instrumentos probatorios robustos para el caso de revisiones por parte de autoridades de cualquier índole, e incluso frente a los juicios de carácter mercantil o fiscal.

Solicita una asesoría con nuestros especialistas y asegúrate de que tu empresa mantiene debidamente actualizados sus libros corporativos y cuenta con un negocio sano, transparente y respetuoso de la cultura de la legalidad.

El comerciante tiene la obligación de conservar, por un plazo mínimo de 10 años (artículo 38 del Código de Comercio), los comprobantes originales de sus operaciones.

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