Cabinet Decision No. 39 of 2019, Article 36, mandates a 10-year retention period for all accounting books and documents. Records must be kept at the place of business unless an exemption is granted. It permits electronic storage via secure computer systems that prevent data manipulation. Original supporting documents must still be retained. Exemption from retention is possible if the tax has been definitively assessed and no losses were recorded in the preceding five years. Taxpayers remain responsible for records even if they contract storage to third parties.