
| Name | Period of Document retention | 
|---|---|
| Description | Certified account entries, accounting documents and other relevant information shall be kept by Individuals, legal entities and organizations for a period of ten years | 
| Comments | - | 
| Validity From | 23-07-2014 | 
| Validity To | 31-12-9999 | 
| Reference | Article 38 | 
| Status | Active | 
| Measure Type | Other measures | 
| Agency Name | Ministry of Finance | 
| Legal Document | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 |