What are GST records and paperwork?
Examples of GST records and paperwork include:
- books of account (on paper or computer)
- till tapes
- bank statements
- motor vehicle logbooks
- stock-on-hand records
- charts and codes of account
- any other documents that verify transactions or entries in any books of account
- accounting instruction manuals
- system and program documentation which describes the accounting system
- records of internal charges from offshore parties
- invoice from overseas suppliers, or
- details related to imported services.
What to do with GST records and paperwork
You must keep GST records and paperwork:
- in New Zealand
- in the English language, and
- for seven years unless you get written permission from us to do otherwise.
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