Article 45 – Conflict of Interest
Every Authority employee is prohibited from performing or participating in any tax procedures related to any Person in the following cases:
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The employee and the natural Person being related up to the fourth degree.
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There being a common interest between the employee and the Person or between any of their relatives up to the third degree.
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There being a personal or financial interest or any other relationship between the employee and the Person which affects him taking an independent decision.
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If the Director General decides that the employee should not perform any tax procedures related to that Person due to any other case of conflict of interest.