Kewajipan menyimpan rekod / dokumen

Kewajipan menyimpan rekod / dokumen –
Tiap-tiap orang yang kena membayar duti / cukai wajib menyimpan rekod penuh dan sebenar yang ditulis secara kemaskini mengenai segala transaksi yang menyentuh atau mungkin menyentuh tanggungannya terhadap cukai.

Results (English) 1:

Obligation to keep records/documents –Every person who is liable to pay duty/tax is obliged to keep a record of the actual full written update on all transactions affecting or likely to affect the liabilities against tax.

Results (English) 2:

Duty to keep records / documents -
Every person liable to pay duties / taxes shall keep full and true records written updates of all transactions which affect or may affect his liability to tax.