Apakah itu Akta Pemeliharaan Buku Elektronik?
Akta Pemeliharaan Buku Elektronik menetapkan peraturan untuk menyimpan buku dan dokumen perakaunan secara elektronik. Mulai Januari 2024, data transaksi elektronik (invois dan resit yang diterima melalui emel atau web) mesti disimpan secara elektronik.
Tiga Kategori Penyimpanan Elektronik
Electronic Transaction Data
(Wajib)Invoices and receipts received via email or web
Contoh: Receipts from e-commerce sites, PDF invoices attached to emails, Cloud service statements
Electronic storage mandatory from January 2024. Paper storage not allowed.
Scanned Documents
Paper documents scanned or photographed for storage
Contoh: Paper receipts, Paper invoices, Paper contracts
Optional. Not required if keeping paper originals.
Electronic Books
Journals and ledgers created in accounting software
Contoh: Journal, General ledger, Sales/purchase records
Optional. Tax benefits available if meeting "excellent electronic book" requirements.
Keperluan Penyimpanan Elektronik
Timestamp Requirements(Penting)
Electronic data must be timestamped within approximately 2 months + 7 business days of the transaction. Alternatively, use a system that retains edit/deletion history.
Ensuring Authenticity(Penting)
Anti-tampering measures required: timestamps, system with edit/delete history, or system preventing modifications.
Search Functionality
Must be searchable by date, amount, and trading partner. Small businesses may be exempt from some requirements.
Readability
Data must be displayable on screen or printable promptly at any time.
Langkah untuk Mematuhi
Identify Target Documents
Check if you receive any electronic data via email or web. These require electronic storage.
Choose a Storage System
Select cloud services or software that comply with the law. Denpyo is compliant.
Establish Operational Rules
Define rules for when, who, and how electronic data will be stored.
Implement Storage
Save electronic data to the system promptly upon receipt. Mind timestamp requirements.
Denpyo Mematuhi Undang-undang Ini
- Timestamp functionality included
- Edit/deletion history recording
- Searchable by date, amount, and partner
- Secure cloud storage
Langkah Kelonggaran untuk Perniagaan Kecil
Perniagaan kecil dengan hasil di bawah 10 juta yen dikecualikan daripada keperluan fungsi carian. Namun, data elektronik masih mesti disusun mengikut tarikh dan rakan dagang. Keperluan cap masa juga mungkin diketepikan jika data boleh dikemukakan atas permintaan pejabat cukai.
