Every taxpayer subject to provisions of Decree shall keep the accounts supportive documents, and the following books and records :

1. General Journal.

2. Stock list.

3. General Ledger Book.

4. Expenditure Analyses Book.

5. Materials Record with details of the amounts received or released, and the authority or project for which the materials are released.

These books or records should be prepared according to the relevant Kuwaiti Law provisions.

Incorporated Bodies shall be permitted to use electronic systems in preparing their accounts on condition that they should cover the required accounting data on the basis of the provision of this Article, provided that the Tax Administration should be provided with a copy of the inputs to the electronic systems about any taxable period whenever requested.