After the annual return is filed, will the ledgers be sent back to me? What is in them?

For our bookkeeping clients, after the annual return is filed we keep the ledgers for about 2–3 years; once we confirm no further accounting work is needed, we confirm your mailing address and return the past years' ledgers.

If we cannot reach you, we extend storage by one year after the bookkeeping service ends, after which we are no longer responsible for storage, so please keep your contact details current.

Annual ledgers usually contain:

• Input vouchers and supporting documents
• Sales invoice books
• Returns and payment slips (VAT, corporate income tax, withholding)
• Payroll registers
• Service fee summaries

Actual contents depend on the company; not every company has every item.