Documentation

9.1 Keeping documentation and records

Taxpayers subject to personal income tax must keep documentation and records in accordance with the requirements of the personal income tax law and accounting legislation.

9.2 Justification of declared income

Taxpayers must justify every declared income with the appropriate supporting documentation.

9.3 Registration of business activities

Sole proprietors and self-employed individuals must keep and present records related to their business activities, including records of sales and purchases under the fiscalization system.

9.4 Documentation for employment income

Individuals declaring employment income must have their employment contract, payment documentation, and any legal documents that support expenses claimed as deductions from the tax base.

9.5 Foreign tax credit documentation

Taxpayers claiming a credit for foreign tax must have documents proving that taxes were paid in that foreign jurisdiction.