How Long to Keep Business Records? 7 Years or Forever?
3 min
陳梓燊 Tsz San Chan, ACA FCPA (practising)｜執業資深會計師
Under the Inland Revenue Ordinance, business records must be kept for at least 7 years. Electronic records have the same legal standing as paper.
常見問題
Q: How long should I keep business records?
A: Under Section 51C of the IRO, business records must be kept for at least 7 years from the end of the relevant year of assessment.
Q: Are electronic records acceptable?
A: Yes! The IRD accepts digital records as long as they are complete, accurate, readily accessible, and backed up.
免責聲明：本文僅供參考，不構成法律或稅務建議。如有疑問，請諮詢專業人士。