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Summary dated 1 September 2021 of the essential legal provisions regarding the retention periods of your archives
|Documents||Minimum retention period (1)||Format||Start date of the retention period||Act|
Books and documents that are necessary to determine the amount of taxable income
|| Except in the case of seizure by the court, derogation granted by the administration or extension due to infringement:
||Original, in some cases microfilm, microfiche or CD-WORM possible ("write once, read many")||
||Articles 184.108.40.206.1 and 220.127.116.11.1 Flemish Fiscal Codex|
|Computer systems: the records of the analyses, programs and management of the system used, as well as all the information carriers and data they contain.||Except in the case of seizure by the court, derogation granted by the administration or extension due to infringement:
||A readable and understandable form||
||Article 18.104.22.168.2 Flemish Fiscal Codex|
Although we have composed this list with much care, Merak N.V. cannot be held responsible for any errors or any changes made to legislation.
(1) With respect to tax matters for which the Flemish Region is competent and insofar as they deviate from the applicable federal rules. In other cases, the above-mentioned federal rules apply.
(2) Until present no derogating retention periods have entered into force in the Walloon Region or the Brussels Capital Region. The federal retention periods apply to matters for which these regions have fiscal competence.