For record keeping, can we scan the documents for the year 2017 and earlier to comply with the BIR regulation of 10years’ record keeping?

Under RR No.  5-2014, within the first 5 years reckoned from the day following the deadline in filling a return or if filed after the deadline, from the date of the filing of the return, the taxpayer shall retain hard copies of the book of accounts, including subsidiary books and other accounting records. Thereafter, taxpayer may retain only an electronic copy in an electronic storage system which complies with the requirements under the said RR. Failure to meet the requirements of the RR, the taxpayer shall maintain and preserve the original hard copy of the said books of accounts and other accounting records for 10 years.