mysqli_sql_exception: Unknown column 'print' in 'where clause'

ARTICLE  30:  PLACE  AND  TERM  TO  CONSERVE  THEIR  ACCOUNTING

People  obliged  to  conserve  their  accounting  must  keep  it  available  to  the  tax  authorities  in  accordance  with  section  III  of  article  28  of  this  Code.  --613-Art.  28--

People  who  are  not  obliged  to  conserve  their  accounting  must  keep  at  their  home  available  to  the  authorities,  all  documentation  related  to  compliance  with  tax  provisions.

The  documentation  referred  to  in  the  preceding  paragraph  of  this  article  and  the  accounting  must  be  kept  for  a  period  of  five  years,  counted  from  the  date  in  which  the  related  statements  were  submitted  or  should  have  been  submitted.  In  the  case  of  the  accounting  and  documentation  corresponding  to  acts  whose  fiscal  effects  are  prolonged  over  time,  the  reference  period  will  begin  to  be  computed  as  of  the  day  on  which  the  fiscal  declaration  of  the  last  fiscal  year  in  which  said  effects  occurred.  In  the  case  of  the  documentation  corresponding  to  those  concepts  in  respect  of  which  a  remedy  or  judgment  had  been  promoted,  the  period  to  conserve  it  will  be  computed  from  the  date  on  which  the  resolution  that  terminates  them  is  signed.  In  the  case  of  the  constitutive  acts  of  the  legal  entities,  of  the  partnership  agreements  in  participation,  of  the  records  in  which  the  increase  or  decrease  of  the  capital  stock,  the  merger  or  corporate  spin-off,  of  the  certificates  issued  or  receive  by  legal  entities  in  the  terms  of  the  Law  on  Income  Tax  (Ley  del  Impuesto  sobre  la  Renta)  when  distributing  dividends  or  profits,  of  the  necessary  information  to  determine  the  adjustments  referred  to  in  articles  22  and  23  of  the  aforementioned  law,  as  well  as  of  the  payment  declarations  provisional  and  of  the  exercise,  of  the  federal  contributions,  said  documentation  must  be  kept  for  the  entire  time  in  which  the  company  or  contract  in  question  subsists.

Documents  with  advanced  electronic  signature  or  digital  stamp  --611-Art.  17E--,  must  be  kept  in  accordance  with  the  general  rules  issued  for  this  purpose  by  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria).

In  the  event  that  the  tax  authority  is  exercising  faculties  of  verification  with  respect  to  the  fiscal  years  in  which  tax  losses  from  previous  years  are  reduced,  or  amounts  are  received  for  loans,  granted  or  received,  regardless  of  the  type  of  contract  used,  taxpayers  must  provide  documentation  proving  the  origin  and  source  of  tax  loss  or  the  supporting  documentation  of  the  loan,  regardless  of  the  year  in  which  the  loss  or  loan  originated  --615-Art.  42--.  The  foregoing  shall  also  apply  in  the  case  of  contracting  debts  with  creditors,  or  for  the  recovery  of  debtor  credits.  The  individual  shall  not  be  obliged  to  provide  the  documentation  requested  above  when,  prior  to  the  exercise  of  the  faculties  of  verification,  the  tax  authority  has  exercised  said  faculties  in  the  year  in  which  it  generates  tax  losses  from  which  its  verification  is  requested,  unless  these  are  unreviewed  facts.

The  information  provided  by  the  taxpayer  may  only  be  used  by  the  tax  authorities  in  the  event  that  the  determination  of  the  tax  losses  does  not  match  the  facts  stated  in  the  statements  presented  for  such  purposes.

When,  at  the  beginning  of  a  home  visit,  taxpayers  have  failed  to  register  records  in  their  accounts  within  the  term  established  in  the  tax  provisions,  such  records  may  only  be  made  after  the  corresponding  omission  has  been  recorded  in  partial  minutes;  This  obligation  subsists  even  when  the  authorities  have  designated  a  depository  other  than  the  taxpayer,  provided  that  their  accounting  remains  in  one  of  its  establishments.  The  taxpayer  must  continue  to  keep  their  accounting  regardless  of  the  provisions  of  this  paragraph.

Taxpayers  with  establishments,  branches,  premises,  fixed  or  semi-fixed  place  on  public  roads,  must  have  available  to  the  tax  authorities  in  those  places  and,  where  appropriate,  in  the  place  where  the  goods  are  stored,  their  tax  identification  card  issued  by  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria)  or  the  request  for  registry  in  the  federal  taxpayer  registration  or  a  certified  copy  of  any  of  said  documents,  as  well  as  the  receipts  that  protect  the  legal  possession  or  ownership  of  the  merchandise  they  have  in  those  places.

Notwithstanding  the  provisions  of  the  preceding  paragraph,  taxpayers  who,  in  the  places  indicated  in  said  paragraph,  have  their  tax  identification  card  or  the  request  for  registry  in  the  federal  taxpayer  registration  or  a  certified  copy  of  any  of  said  documents,  and  the  notice  of  opening  referred  to  in  the  Regulations  of  this  Code,  in  relation  to  article  27  --613-Art.  27--,  section  B,  section  II  of  this  Code,  will  not  be  obliged  to  have  available  to  the  tax  authorities  in  those  places,  the  receipts  that  protect  the  legal  possession  or  ownership  of  the  merchandise,  in  which  case  they  must  keep  said  receipts  available  to  the  authorities  at  their  fiscal  address  in  accordance  with  the  provisions  of  this  Code.