Communiqué on Amendments to the Communiqué on Commercial Books
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This regulation amends Article 15 of the original 2012 Communiqué on Commercial Books. It grants the Ministry of Trade, after consulting the Ministry of Treasury and Finance, the authority to extend the legal deadlines for keeping and submitting commercial books and related records. The extension can be granted separately or jointly for each type of ledger, in two-month increments, up to two times. Any such extension must be announced publicly via the official website of the Ministry of Trade. The amendment takes effect on the date of publication, which is 18 February 2026.
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Key Changes
- Adds authority to Ministry of Trade to extend commercial book deadlines after consulting Ministry of Treasury and Finance
- Extensions allowed in two-month periods, up to two times per ledger type
- Extensions can be applied separately or jointly for different types of commercial books
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Obligations
What this law requires
The Ministry of Trade must consult with the Ministry of Treasury and Finance before extending legal deadlines for keeping and submitting commercial books and related records.
The Ministry of Trade may extend deadlines for commercial books separately or jointly for each type of ledger in two-month increments, up to a maximum of two times per extension period.
Any extension of deadlines for keeping and submitting commercial books must be publicly announced via the official website of the Ministry of Trade.
The Ministry of Treasury and Finance must provide consultation when requested by the Ministry of Trade regarding extensions to commercial book deadlines.