Decision No. 1857/1 issued by the Ministry of Finance on 30/11/2018 (hereinafter), has amended the provisions of Article 53 of Decision No. 453/1 of 22/04/2009. Indeed, the taxpayer who submits to the tax authorities a declaration of permanent cessation of activity, is additionally compelled to deposit to the said administration, within 15 days of its notification of the preliminary result of the fiscal control, its records and accounting documents relating to the years during which he is required to keep them (ten-year prescription), thus, on papers or on compact discs. It should be noted however that in the event of cessation of activity due to the declaration of bankruptcy, this obligation lies with the trustee in bankruptcy. The records and accounting documents thereby submitted to the tax authorities must be kept by the latter with a view to consult them when necessary or to respond to any request for information transmitted to the administration in compliance with international agreements authorizing the exchange of information.