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Record Keeping

Criteria to kept the records are:

  • Bahasa Malaysia or English

  • 7 years

  • Can be kept in soft or hard copy

  • To be kept in Malaysia

Records relating to registration

  • SSM records - Form A, B, C, 8, 9 and etc.

Records relating business activities

  • Invoices, receipts

  • Debit note, credit note

  • Delivery order, purchase order

  • Bank slip, bank statement, voucher

  • Contract, agreement

Records relating to accounting (hard copy)

  • Financial Statement - Profit & Loss, Balance Sheet, Trial Balance.

  • Account Payable, Account Receivable, General Ledger, Sales, Purchase, Stock, Cash and etc.

Records relating to taxation

  • Customs forms - K1, K2, K9 and etc

  • SST Returns (SST-02), registration and etc.

  • Income Tax declaration

Records relating to electronic form

  • Accounting software manual

  • Accounts chart, access code, program documentation

  • Audit trail

  • Purchase, Sales, GL Listing (e.g. standard, exempt)

  • Management Information Report (MIS)

  • Other data / records keep in accounting / business software