Can you explain the difference between reliable and unreliable tax registers?

Reliable tax registers should include an overview of all economic activities that can affect the tax amount, and all the actual activities should be included in the registers. In other words the tax registers are considered reliable if records made in them reflect an actual situation. Tax Authorities will not consider as an evidence the tax registers which are kept in unreliable or defective manner.

Tax registers are deemed to be reliable when they include all the facts which are subject to tax registers entries and are true. Unreliability is an error as to the facts, and not to the law because tax registers reliability assessment refers to the establishment of the fact and not to the legal assessment. Registers are deemed to be unreliable when they contain inaccurate or false entries.