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Which records to keep?
                     
  • Books of account which record receipts and payments bank statements invoices, including tax invoices receipts
  • Cheque and deposit books
  • Logbooks (if you're running a vehicle for your business)
  • Details of expenses in entertaining clients, staff or suppliers
  • Stock-take figures
  • Wage records (if you employ staff)
  • Interest and dividend statements
  • List of assets and liabilities
  • Depreciation schedules
  • Any other documents that confirm entries in your accounts, such as worksheets
These records allow you to calculate your Taxable Income, FBT, Payee Tax and your G.S.T. Inland Revenue will also want to see them if they audit your business.
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