Entrepreneurs are required to maintain on a daily basis a journalin which they
record in chronological orderthe source and amount of theirincome, separating payments in
cash and other methods of payment,on the onehand, and the destination and amount of
payments on the other hand. Such book shall be kept for not less than five years.
Unofficial translation
Spot-checked
In force from 15 December 2010
Source page 12