OECD in 2005: Guidance for the Standard Audit File – Tax (SAF-T)

What is SAF-T?

The SAF-T is a file containing reliable accounting data exportable from an original accounting system, for a specific time period and easily readable by virtue of its standardisation of layout and format that can be used by revenue authority staff for compliance checking purposes.

Source

• Guidance for the Standard Audit File – Tax (SAF-T)
• OECD – Guidance Note – Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements

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