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NEWSLETTER 2013
130
Preservation and Submission of Electronic Books
As per Article 4 of the General Communiqué on Electronic Books
(Serial No: 1), electronic books must be preserved to be submitted with
the electronic files when it is required.
In order to prevent the occurance of some hazards such as breakdown,
damage and deletion in records, the taxpayers keeping electronic books
are required to take certain precautions. In case of a hazardous or
extraordinary situation, the Revenue Administration must be informed
within fifteen days as per the General Communiqué on Electronic Books
(Serial No: 1).
Conclusion
The rules and regulations for keeping electronic books have been
made clearer and less burdensome through the General Communiqué on
Electronic Books (Serial No: 2) for real and legal person taxpayers.