Section 13

Every taxable person shall keep complete, true and up-to-date records of all transactions which affect or may affect his liability to State sales tax and shall keep those records in the national language or in English language.

Any record kept under this section and duplicate copies of invoices issued under section 12 shall be preserved for a period of seven years from the latest date to which the records and invoices relate.

Where the records are in electronically readable form, the records shall be kept in such manner as to enable the records to be readily accessible and convertible into writing.

Where the records are originally in a manual form and are subsequently converted into an electronic form, the records shall be retained in their original form prior to the conversion.

16

A copy of the records shall be admissible as evidence in any proceedings to the same extent as the record itself.

Furnishing of returns and payment of tax.