Article 24 - Record-Keeping and Evidential Requirements

1. Without prejudice to the provisions related to record-keeping stipulated in any other law, the Taxable Person shall keep the following records:
a. Records of all produced, imported or stockpiled Excise Goods;
b. Records of exported Excise Goods and evidence of such Export;
c. Records of stock levels, including details of lost or destroyed items;
d. A Tax Record that includes the following information:
1) Due Tax on imported Excise Goods.
2) Due Tax on produced Excise Goods
3) Due Tax on Excise Goods that have been stockpiled
4) Deductible Tax according to the provisions of Article (16) of this Decree-Law.

2. The Council of Ministers shall specify, at the suggestion of the Minister, the Excise Goods that should be marked to indicate that Tax has been paid on them as well as the requirements conditions and procedures related to the marking of such goods.

3. The Executive Regulation of this Decree-Law shall specify the timeframes, conditions, and provisions for retention of records listed in clause (1) of this Article.