What is base tax?

[Taxy]

Business English Lesson, Advanced Level

ESL/EFL Test #224 "Electronic Tax Records", question 1

Tax authorities throughout the world want organizations to maintain records, regardless of form or media, that are true and accurate, legible, accessible, and ......... for as long as they are needed for tax purposes.

(a) recorded
(b) remanded
(c) retained
(d) reviewed

Business English Lesson, Advanced Level

ESL/EFL Test #224 "Electronic Tax Records", answer 1

Tax authorities throughout the world want organizations to maintain records, regardless of form or media, that are true and accurate, legible, accessible, and retained for as long as they are needed for tax purposes.

Correct answer: (c) retained
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base tax is this the only one you have

[Mister Micawber]

Where?
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Native English teacher at Mister Micawber's