Enforcement Rules of the Charity Donations Destined for Social Welfare Funds Implementation Regulations Article 10
All official receipts issued in full accordance with Paragraph 1 of Article 6 & Article 16 of The Rules: after completion of all accounting procedures for each fiscal year, must be kept-on-files for minimum 5 calendar years.All related accounting books & financial statements, after completion of all accounting procedures for each fiscal year, must be kept-on-files for minimum 10 calendar years. Exempted from this ruling, are private books & statements of persons not regarded as tax audible.
中文原文 公益勸募條例施行細則第10條
政府機關（構）及勸募團體依本條例第六條第一項及第十六條規定所開立之收據存根，應於年度決算程序辦理終了後，至少保存五年。
記載收據紀錄之會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存十年。
但有關未結會計事項者，不在此限。
記載收據紀錄之會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存十年。
但有關未結會計事項者，不在此限。