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13.1. Books and Records

Businesses in Gabon are required to keep sufficient records of their income and expenditure, including profit and loss account, balance sheet, and other supporting documentation.

The books and records must be kept in Gabon for a period of at least 10 years, be written in the French language, and denominated in CFA francs.

In special cases the Gabon tax authorities may require, in writing, the retention of specific records. In such cases the required records must be kept until written permission for disposal is given.