Dear XXXXXXXXXXXXX,
Can you tell me more about what you are wanting to know?
You need to keep the register tapes as a prove of gross sales. I would advise you to start saving tapes right away. Bank statements may be used to prove gross proceeds, but they are not substitute of register tapes. If you have consistence sales and some tapes are missing - you may reestablish gross sales using bank statements.
In case of auditing you would need to give an explanation why some register tapes are missing.
Please see the example of audit expectation - http://www.borough.kenai.ak.us/financedept/SalesTaxInfo/Audit/Audit.htm
In this case (register tapes amount is more than bank deposit statement) bank statements could't be used as a prove of gross sales. You would need to re-establish register tapes or at least amounts that were of these tapes. You would need to have End-Of-Day sales reports and/or acconting sales journals/summary.
Missing documentation should be re-established. You may need to hire local CPA familiar with retail sale business.
Tax Preparer
Taxes, Immigration, Labor Relations