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A company asked whether providing Excel and PDF files through its accounting advisor was sufficient to meet the obligation to preserve accounting records. The DGT responds that the formal tax obligation includes the preservation of software, files and IT files that support the records.
Question raised
The obligation to maintain and preserve accounting books also includes the programs, files, computer files, and coding systems that allow for the interpretation of data. If the information is preserved on computer media, it must be provided on said media when requested by the Administration. Systems that support accounting processes must guarantee the integrity, accessibility, legibility, traceability, and unalterability of the records.
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