Employers and others subject to the tax under the Ordinance are required to kept such records as will enable the filing of true and accurate returns, whether of taxes withheld at source or of taxes payable upon earnings or net profits, or both, and such records are to be preserved to enable the Finance Director or any agent or employee of the Finance Director, to verify the correctness of the returns filed.
(Res. 1970-14. Passed 8-24-70.)