How is the storage of electronic tax documents regulated?

Storing electronic tax documents is stipulated in Clause 5, Article 6 of Circular 19/2021/TT-BTC on electronic transactions in the field of taxation. To be specific:

- The storage of electronic documents in the field of taxation shall be carried out in accordance with the time limits prescribed by law as for paper documents, compatible with the electronic storage environment and conditions, relevant legal provisions on storage, and ensuring the conditions specified in Clause 1, Article 15 of the Law on Electronic Transactions.

- In cases where electronic documents have expired as per the storage period regulations but are related to the integrity of the system information and ongoing electronic documents, they must continue to be stored until the complete destruction of those electronic documents does not affect other electronic transactions.

Respectfully.