Person’s Records with the Tax Agent – Article 15 – Federal Tax Procedures Law

Article 15 – Person’s Records with the Tax Agent

1. The Tax Agent must keep the information, documents, records, and data related to any Person that is or was represented by the Tax Agent for the period and manner specified in the Executive Regulation.

2. The Tax Agent shall, upon the Authority’s request, provide it with all the information, documents, records, and data in his possession in respect of any Person that is or was represented by the Tax Agent.