With the tax rules regulating when should impute revenues and expenses of the company

With the tax rules allows you to change the criterion of attribution and governed by the criterion of box, i.e. recognize revenue when they are paid and expenditures when they are paid. For the change of approach, it is necessary to request a change to the tax administration, within certain time frames, and justify the need for change. This is, really, that the accounting reflects the true picture of the company. The Administration must be which allows the assignment at times other than on an accrual basis.

On the other hand, with the own rules contains a few assumptions that, without administrative permission, does not follow the approach on an accrual basis in the imputation of income and expenditure. They are cases of operations to time limits or with deferred price.

Operations in instalments the income, benefits, shall be obtained proportionally to carried out the relevant charges, except that the entity decides to apply the criterion of the accrual.

Operations with deferred price or deadlines shall be considered sales and performances of works whose price is perceived, whole or in part, by successive payments or a single payment, provided that the period between delivery and the last or only deadline is over one year.

With the own rules contains a few assumptions that, without administrative permission, does not follow the approach on an accrual basis in the imputation of income and expenditure

It's a deferral of taxation and, therefore an instrument more to reduce the burden Attorney, in this case with the delay of the payment of taxes at no financial cost one.