Article 15 – Conducting Tax Audit
Prior to deciding to conduct a Tax Audit, the Authority shall consider the following:
- That the Tax Audit is necessary for protecting the integrity of the Tax system.
- The responsibility of the Person, or any Person associated with it, to comply with the Decree-Law and Tax Law.
- Tax revenue expected to be collected.
- The compliance and administrative burdens on both the Person and the Authority, related to performing the Tax Audit.
The Authority may decide to audit a Person previously audited and shall take the following into consideration:
- The results of the previous Tax Audit.
- Any new information or data which may change the position of the Authority.
The Authority’s decision to conduct a Tax Audit is at its sole discretion, and may not be objected or challenged by any Person.