[badpun]

The authorities asks for access to these online documents? Similarly to how they ask to access to physical documents (they don't break down doors and break locks on file cabinets). If the personel of the company does not disclose some of the online documents, and these documents come up later (e.g. because they are referenced in some of the documents that did get disclosed), the people who did it get charged with tampering with an tax investigation.