DECRETO LEI Nº 486, DE 03 DE MARÇO DE 1969. Dispõe Sobre Escrituração e Livros Mercantis e da Outras Providencias.
DECRETO-LEI Nº 486, DE 3 DE MARÇO de 1969
Dispõe sôbre escrituração e livros mercantis e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o parágrafo 1º do art. 2º do Ato Institucional nº 5, de 13 de dezembro de 1968,
decreta:
Todo comerciante é obrigado a seguir ordem uniforme de escrituração, mecanizada ou não, utilizando os livros e papéis adequados, cujo número e espécie ficam a seu critério.
Parágrafo único. Fica dispensado desta obrigação o pequeno comerciante, tal como definido em regulamento, à vista dos seguintes elementos, considerados isoladamente ou em conjunto.
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natureza artezanal da atividade;
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predominância do trabalho próprio e de familiares, ainda que organizada a atividade;
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capital efetivamente empregado;
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renda bruta anual;
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condições peculiares da atividade, reveladoras da exiguidade do comércio exercido.
A escrituração será completa, em idioma e moeda corrente nacionais, em forma mercantil, com individuação e clareza, por ordem cronológica de dia, mês e ano, sem intervalos em branco, nem entrelinhas, borraduras, rasuras, emendas e transportes para as margens.
§ 1º É permitido o uso do código de números ou de abreviaturas, desde que êstes constem de livro próprio, revestido das formalidades estabelecidas neste Decreto-lei.
§...
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