Storage accounting records

Companies are required to keep records on which tax is calculated. It should be available to the tax office, according to tax law, to the date the tax liability limitation. It is five years after the end of the calendar year in which the tax payment deadline. Initial ceased or interrupted, which will affect the extension of the mandatory retention of records. For documentation, which has to be stored include:
- Tax books and relating to their conduct of documents (by tax books means books of account, tax book income and expenditures, records and logs to drive, for tax purposes, under separate provisions are required to taxpayers, payers or inkasenci),
- Copies of bills (bills issued if the taxpayer), respectively, numbered in order of their issue, this provision shall apply to taxpayers obligated to demand accounts,
- Documents related to the consumption or tax collection.

To provide access to stored documents, throughout the required period, the legislature foresaw that in the event of liquidation or dissolution of the company, the person making the liquidation or dissolution, will notify in writing the tax office for place of storage of tax documents. Storing tax records can take a different nature, depending on the type of tax, which is subject to a company. Tax Act, introduce different requirements with regard to the archiving of documentation.


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