The accounting records file (ARF) must be sent to the tax authorities in case of an accounting control.
- What is the accounting records file for?
- Which companies are involved in the FEC?
- What does it contain?
- When should it be returned to the accounting auditor?
- What is the penalty in case of no show ?
In order to avoid a deficiency report drawn up by the tax inspector, we invite you to anticipate this request in order to avoid having to do so in an emergency with all the risks that this entails at the level of the control. the cost of producing the file.