Maintece, Retention, and Submission of Electronic Records

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Title Supreme Court: Maintece, Retention, and Submission of Electronic Records

Law: Bir Revenue Regulations No. 9-2009

Decision Date: Dec 23, 2009

BIR Revenue Regulations No. 9-2009 mandates large taxpayers to maintain computerized accounting systems and electronic records for tax compliance, ensuring accessibility and integrity of data for Bureau of Internal Revenue audits.

electronic records

record retention

tax compliance

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