Nothing represents the modern office more than filing cabinets.
Offices have rooms full of filing cabinets largely because there are no other ways of keeping files that are required by government or by law. This Act may yet make filing cabinets obsolete. Under this law, the retention of documents in its original form is satisfied by retaining them in the form of an electronic data message or electronic document as long as the criteria of accessibility, integrity, and identification of person and time is assured. The person required to retain the forms may also do it by using the services of a third party. This may be applied where the government, say the BIR, requires the retention of receipts for at least three years, for audit purposes.