Regulations on Business Entity Accounting Handling Article 8

The bookkeeping voucher shall be bound by the sequence of date or month with a cover to specify the number of volumes, starting and ending dates and the number of pages, and shall be signed or sealed thereon by the manager, in-charge personnel or handling accountant authorized by the business entity’s person-in-charge, appropriately stored and catalogued with a table of vouchers for auditing purposes.After the end of the preservation period, the bookkeeping voucher may be destroyed with approval of the person-in-charge of the business entity.