Article 102 - Retention of records and accounting books electronically

A. A Taxable Person may retain records and accounting books electronically, if the following conditions are met:

1. Easy access and extraction of records and accounting books from the computer system upon the Bureau's request.

2. Ability to keep documents and records that support the records and the accounting books electronically or in hard copy.

3. Records and accounting books are kept securely where no tampering or manipulation can occur.

B. The Bureau has the right to review the computer system used by a Taxable Person to ensure its compliance with the provisions of the Law and these Regulations.