A. A Taxable Person may issue and retain Tax Invoices, Credit and Debit Notes and other documents that evidence his Supply in an electronic form, provided that the devices he uses for this purpose are equipped to produce such invoices and documents in a paper format and in a chronological and sequential manner and in a manner that prevents the subsequent addition or cancellation of any restrictions or modifications and where the Bureau can verify their accuracy and recordkeeping.
B. The Taxable Person that wishes to issue and retain Tax Invoices and documents referred to in an electronic form shall obtain prior approval from the Bureau.
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