Notification of the Tax Audit Results – Article 22 – Federal Tax Procedures Law

Article 22 – Notification of the Tax Audit Results

1. The Authority shall inform the Person subject to Tax Audit of the result of the Tax Audit within the timeframe and according to the procedures specified in the Executive Regulation.

2. The Person subject to the Tax Audit may view or obtain the documents and data on which the Authority based its assessment of Due Tax and Administrative Penalties according to the provisions specified in the Executive Regulation.