Article 159 bis 9

Without prejudice to the provisions of Articles 29, 28 ,27 and 30 of the aforementioned Commercial Law, the enterprise shall commit to keep the following:

1. Books and records which are necessary to determine their taxable income along with documents to prove the information contained therein. Such books and records shall be determined by a decision from the Chairman.

2. The Books, records and documents which are required to determine the tax imposed on the categories of income stipulated in Article 52 of this Law.

Keeping the records, books and documents referred to in items 1 and 2 of this Article shall be for a minimum period of ten years from the end of the accounting period for which the income is subject to tax.