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Generation and maintenance of electronic records

Article 2 - Draft-Rules - ACCOUNTS AND RECORDS - Goods and Services Tax - Article 2 - 2. (1) Proper electronic back-up o .....

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dents or natural causes, the information can be restored within reasonable period of time. (2) The registered person mai .....

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ard copy or in any electronically readable format. (3) Where the accounts and records are stored electronically by any r .....

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