The Rights of Persons subject to Tax Audit – Article 21 – Federal Tax Procedures Law

Article 21 – The Rights of Persons subject to Tax Audit

1. Request the Tax Auditor to show his job identification card;

2. Obtain a copy of the Notification of the Tax Audit;

3. Attend the Tax Audit which takes place outside the Authority;

4. Obtain copies of any original paper or digital documents seized or obtained by the Authority during the Tax Audit, in accordance with the Executive Regulation.