Without prejudice to the provisions related to record keeping contained in any other law, every taxable person shall keep the following documents:

1. Records of all supplies or importation of goods and services;

2. All tax invoices and substitute documentation related to the receipt of goods or services;

3. All tax credit notes and substitute documentation received;

4. All tax invoices and substitute documentation issued;

5. All tax credit notes and substitute documentation issued;

6. Records of goods and services that have been disposed of or used for matters not related to the business, referring to the tax paid for the same;

7. Records of goods and services purchased and for which the input tax has not been deducted;

8. Records of goods and services exported;

9. Records of adjustments and corrections made to the accounts and tax invoices;

10. Records of any taxable supplies made or received in accordance with Clause (3) of Article 48 of this Decree-Law, including any declarations submitted or received with regard to such taxable supplies;

11. A tax record containing the following data:

    1. The due tax on the taxable supplies;

    2. The due tax on the taxable supplies according to the mechanism set out in Clause (1) of Article 48 of this Decree-Law;

    3. The due tax after the correction or amendment of an error;

    4. The refundable tax for the supplies or importation;

    5. The refundable tax after the correction or amendment of an error. The Executive Regulations of this Decree-Law shall determine the following:

       1. Periods, rules, and conditions for keeping the records set forth in Clause (1) of this Article.

       2. Rules and procedures for maintaining the confidentiality of the records to which the Authority may have access in the case of the government agencies mentioned in Clause (2) of Article 72 of this Decree-Law.