Digitization of paper documents.
Dear customers and friends:
On April 07th of this year, it was published in the Official Gazette of the Federation a Decree amending and supplementing several provisions of the Commercial Code and the Federal Criminal Code. Under these reforms and additions, it states that the entrepreneurs may perform, electronically, the following activities:
•Keep track of their ledger and book of records.
•Archive their original vouchers of their operations in electronic form.
• To keep or to digitalize all or part of their records regarding their business.
The Ministry of Economy is forced to issue a Mexican Official Standard (NOM) that will regulate the actions of scanning and conservation of data messages, establishing the requirements for the validity of the same.
Other changes in the Commercial Code caused by the reform were the following:
•It was established the definition of the scanning of documents.
•It was incorporated a chapter that regulates the provision of scanning services.
•It includes the figure of the digital stamp of time, which allows you to test the date and time in which it was issued a digital document.
Furthermore, the reform of the Federal Penal Code aims to establish that the providers of certification services that perform activities without the respective accreditation will have a penalty equivalent to the crime of counterfeiting.
The entry into force of this Decree was the day following that of its publication.
In ASD we have a team of lawyers specialized in corporate law that may assist you in the realization of your commercial practices, so we invite you to contact us for more information on the content of this provision.
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