{"id":6490,"date":"2024-03-29T17:10:46","date_gmt":"2024-03-29T16:10:46","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=6490"},"modified":"2024-03-29T17:13:17","modified_gmt":"2024-03-29T16:13:17","slug":"memorandum-n-20-march-29-2024-how-to-keep-stock-records","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2024\/memorandum-n-20-march-29-2024-how-to-keep-stock-records\/","title":{"rendered":"Memorandum N. 20 March 29, 2024 How to keep stock records"},"content":{"rendered":"<p><strong><u>A) When stock records are mandatory<\/u><\/strong><\/p>\n<ol>\n<li>Article 14, first paragraph (d) of Presidential Decree 600\/1973 stipulates the obligation of enterprises to keep auxiliary stock records. Article 1, first paragraph, of Presidential Decree 695\/1996, as last amended by Article 5 of Decree Law No. 146 of 21.10.2021, stipulates that the obligation to keep such records takes effect from the second tax period following the one in which <strong><u>for the second consecutive time both of the following conditions occur<\/u>:<\/strong><\/li>\n<\/ol>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2024\/03\/20-2024-SGBPartners-How-to-keep-stock-records.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A) When stock records are mandatory Article 14, first paragraph (d) of Presidential Decree 600\/1973 stipulates the obligation of enterprises to keep auxiliary stock records. Article 1, first paragraph, of Presidential Decree 695\/1996, as last amended by Article 5 of Decree Law No. 146 of 21.10.2021, stipulates that the obligation to keep such records takes&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6490"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=6490"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6490\/revisions"}],"predecessor-version":[{"id":6491,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6490\/revisions\/6491"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=6490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=6490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=6490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}