Control 14.3: Procedure for archiving tax documents
There is a procedure that sets forth the rules for archiving tax-related documents and operating systems, whether in paper or electronic format. This applies to all documents used to calculate and record taxes and duties, to confirm the applicable tax rate and the deferred tax bases.
This procedure has been approved by the Financial Manager in order to ensure that the archiving rules comply with the Group’s policy and with local accounting and tax legislation.