Conducting Tax Audit – Article 15 – Federal Tax Procedures Executive Regulations

Article 15 – Conducting Tax Audit

1. Prior to deciding to conduct a Tax Audit, the Authority shall consider the following:

   1. That the Tax Audit is necessary for protecting the integrity of the Tax system.
   2. The responsibility of the Person, or any Person associated with it, to comply with the Decree-Law and Tax Law.
   3. Tax revenue expected to be collected.
   4. The compliance and administrative burdens on both the Person and the Authority, related to performing the Tax Audit.

2. The Authority may decide to audit a Person previously audited and shall take the following into consideration:

   1. The results of the previous Tax Audit.
   2. Any new information or data which may change the position of the Authority.

3. The Authority’s decision to conduct a Tax Audit is at its sole discretion, and may not be objected or challenged by any Person.