Notice of Tax Audit – Article 16 – Federal Tax Procedures Executive Regulations

Article 16 – Notice of Tax Audit

1. The Authority shall notify the Person of a Tax Audit, at least (10) ten Business Days prior to the Tax Audit, and the Notification shall set out the possible consequences of obstructing the Tax Auditor in the exercise of his duty.

2. For the purposes of implementing the provisions of Clause 4 of Article 16 of the Decree-Law, the Authority shall notify the Person in writing of the beginning of the Tax Audit through any of the following Persons:

   1. The occupying tenant of the Premises, if he is present at the time of beginning the Tax Audit.
   2. The Person who appears to be in charge at the Premises, in the absence of such occupying tenant.

3. If the Authority considers that notifying the Person of the Tax Audit by the means referred to in this Article is ineffective, the Person may be notified by posting the Notification in a prominent place at the Premises where the Tax Audit will take place.