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    <title>Period of retention of accounts.</title>
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    <description>Registered persons must retain books of account and other records for a multi year period from the due date of furnishing the annual return for the relevant year. If a person is party to an appeal, revision, other proceedings, or under investigation for a tax offence, they must retain records pertaining to the subject matter for the longer of the statutory retention period and the additional period after final disposal of those proceedings or investigation.</description>
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      <description>Registered persons must retain books of account and other records for a multi year period from the due date of furnishing the annual return for the relevant year. If a person is party to an appeal, revision, other proceedings, or under investigation for a tax offence, they must retain records pertaining to the subject matter for the longer of the statutory retention period and the additional period after final disposal of those proceedings or investigation.</description>
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