Is there a requirement to close 6 and 7 accounts in provisional tax quarters?
In periods when the balance sheet is not prepared, it is possible to reflect 7 reflection accounts to 6 income statement accounts and thus to prepare the income statement without closing 7 and 6 accounts.
However, in periods when the balance sheet will be prepared, as in the 2024/2. Term provisional tax, all accounts up to accounts 590/591 must be closed in order to prepare the balance sheet.
Companies that will prepare income statements and balance sheets for provisional tax. We consider that there is no harm in continuing their records by deleting the closing records and leaving the 6 accounts open after preparing the balance sheet without sending the ledger.
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