The extent of legal recognition of electronic commercial books

Abstract

Electronic business books are the books that are entered on one of the electronic carriers, so that they can be retrieved when necessary without being subjected to any change or modification. Knowing that most of the legislation obliges the merchant to keep commercial books, and here the question arises about the extent of implementation of this obligation if the merchant kept electronic books, and the extent of legal recognition of these books.

In order to answer the previous question, this research was divided into two requirements:

The first requirement: achieve the legal strength of electronic commercial books.

The second requirement: the mechanism of using electronic commercial books in proof.