See documentation of business transactions for tax audits.

Yeah… no.

You can’t compare taxes which involve transactions with the outside world, and are arguably the most important thing the government cares about, to the source code of some shitty mobile game that got made 5 years ago or whatever.

If you genuinely tried to make a law in your country that tech companies are legally required to preserve all their source code for games forever, do you know what would actually happen?

Your country’s entire game industry would quickly dry up because that’s an incredibly stupid thing to try and ask.

Companies aren’t gonna sit and audit their developers git history commits for some mobile game or random steam release.

And, if you have any concept of how git or other forms of source control for games works, you’d also know that basic day to day operations would, potentially violate such a law, depending on interpretation.

And no company will wanna incur that risk so they will just avoid your country cuz it’s law was written by someone with clearly zero understanding of how source control works.

Classic example of gamers demanding stupid stuff with zero clue about the actual implementation details of what they are asking for.