Article 39 of General Sales Tax Law No. 6 of 1994
General Sales Tax Law No. 6 of 1994
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Article text
يجوز للمكلف استخدام أجهزة الحاسوب في تنظيم سجلاته ومستنداته وبياناته المالية وتُعتبر
هذه السجلات والبيانات أصولية من الناحية المحاسبية
اذا تم مراعاة ما يلي :-
أ-أن يحتفظ المكلف للمدة المقررة قانونا بأصول المستندات والوثائق المعززة لها .
ب-أن يلتزم بأي شروط وإجراءات أخرى تحددها التعليمات التنفيذية لهذه الغاية.
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