1. Commercial books shall not contain any blanks, crossing out, erasure, writing in the margins, scraping or insertion between their content. 2. Before using the general journal and the general ledger, the pages thereof shall be numbered and signed by the Commercial Register used by the merchant and stamped with the official seal of the same, showing the date of such procedure. Where the pages of any of the said two books are filled up, the merchant shall present the same to the Commercial Register to have them annotated to that effect after the last entry made therein and before using the new book. 3. In case of the discontinuation of the commercial activities of the business assets, the merchant or his heirs shall submit the said two books to the Commercial Register to have them annotated to that effect. 4. No fees shall be charged for affixing the official seal and the annotation in the above cases.
Interpretation and application must be checked against the official text and current version.