Section 95, The Goods and Services Tax Act, 2009

(1) Every taxable person shall maintain in Sierra Leonesuch accounts, documents, and other records, including records referred to in section 36 as required under this Act or under any other enactment relating to the administration of this Act and the accounts, documents and records shall be maintained by the taxpayer for 6 years after the end of the tax period to which they relate. (2) In respect of the records to be kept under subsection (1), a taxable person shall not destroy any book, document, account or record which is less than 6 years old, without the written permission of the Commissioner-General. (3) Any permission granted under subsection (2) shall specify the book, document, account or records to which the permission relates and the grounds on which the permission was granted. (4) Upon an application being made under subsection (2) the Commissioner-General may, within 60 days after the receipt of the application examine the books, documents, accounts and records to which the application relates as a necessary requirement for approval. (5) Accounts, documents and other records referred to in subsection (1) may be recorded in any form, whether or not legible to the naked eye, according to the prescribed conditions.