Results of the Tax Audit – Article 19 – Federal Tax Procedures Executive Regulations

Article 19 – Results of the Tax Audit

1. The Person subject to the Tax Audit shall be notified of the results of the Tax Audit within (10) ten Business Days from the end of the Tax Audit.

2. The Person subject to a Tax Audit may request to access or obtain documents, data, and information on which the Authority based the assessment of Due Tax contained in the results of the Tax Audit, according to an application submitted in the form specified by the Authority within (20) twenty Business Days from the date of Notification of the results of the Tax Audit.

3. Subject to Clause 4 of this Article, the Authority shall provide the Person with the documents, data, and information requested under Clause 2 of this Article within (10) ten Business Days from the receipt of the application in the following manner:

   1. A paper or electronic copy of the documents, data, and information requested.
   2. An original copy of the documents, data, or information requested if such documents, data, or information belong to the Person subject to the Tax Audit who submitted the application.

4. The Authority shall not be obliged to provide the Person with the following:

   1. The documents, data, and information which would reveal any internal correspondence or decisions made by the Authority.
   2. Any confidential documents, data, and information related to any other Person.
   3. Any documents, data, or information that can be in the possession of the Person subject to Tax Audit and who submitted the application. In such a case, the Authority shall provide the Person subject to Tax Audit with sufficient information allowing him to identify the documents, data, and information requested.