Article 78
Record-keeping

Without prejudice to the provisions related to record-keeping stated in any other law, the Taxable Person shall keep the following records:

1. Records of all supplies and Imports of Goods and Services.

2. All Tax Invoices and alternative documents related to receiving Goods or Services.

3. All Tax Credit Notes and alternative documents received.

4. All Tax Invoices and alternative documents issued.

5. All Tax Credit Notes and alternative documents issued.

6. Records of Goods and Services that have been disposed of or used for matters not related to Business, showing Taxes paid for the same.

7. Records of Goods and Services purchased and for which the Input Tax was not deducted.

8. Records of exported Goods and Services.

9. Records of adjustments or corrections made to accounts or 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 provided or received in respect of those Taxable Supplies.

11. A Tax Record that includes the following information:

    1. Due Tax on Taxable Supplies.

    2. Due Tax on Taxable Supplies pursuant to the mechanism in Clause 1 of Article 48 of this Decree-Law.

    3. Due Tax after the error correction or adjustment.

    4. Recoverable Tax for supplies or Imports.

    5. Recoverable Tax after the error correction or adjustment.

The Executive Regulation of this Decree-Law shall specify the following:

1. Time limits, controls and conditions for keeping the records listed in Clause 1 of this Article.

2. Controls and procedures regarding the maintenance of the confidentiality of the records that may be accessed by the Authority in the case of Government Entities mentioned under Clause 2 of Article 72 of this Decree-Law.