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Art. 45.
Accounting information shall be kept in the enterprise as provided for by the Law on State Archives, for the following duration:
- payrolls - for 50 years;
- accounting registers and reports - for 10 years;
- 35 documents resulting from tax control and financial audit - till the next tax inspection, internal audit and audit of the Chamber of Accounts is done;
- all other information carriers - for 3 years.
Art. 46.
In the case of automated accounts processing, the information may be kept on technical carriers or on microfilm for the duration established in the preceding Article while observing the corresponding technical requirements for their storage.
Art. 47.
- (1)
- A person to be responsible for the safekeeping of the carriers shall be assigned by the enterprise.
- (2)
- Every use of the accounting information shall be recorded in a journal and upon the return of such information it must be verified as being in good order.
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