Article 78 mandates that a Taxable Person must maintain comprehensive records, supplementing any other legal record-keeping obligations. This includes documentation for all supplies and imports of goods and services, all tax invoices and credit notes (both issued and received), and records for goods disposed of or used outside of business activities. Additionally, records are required for purchases where input tax was not deducted, exported items, and any adjustments made. The article also specifies the creation of a Tax Record detailing due tax, recoverable tax, and any corrections, referencing obligations under Article 48. Executive Regulations will define specific time limits and controls.