Tax Audit Procedures – Article 17 – Federal Tax Procedures Executive Regulations

Article 17 – Tax Audit Procedures

1. For the purposes of conducting a Tax Audit, the Authority may inspect:

   1. The Premises, documents, and Assets available at the Premises.
   2. Data and records stored electronically.
   3. Accounting systems used by the Person subject to the Tax Audit.

2. For the purposes of the application of the provisions of Clause 1 of this Article, the occupying tenant of the Premises, or any Person the Authority considers as having control over the Premises in the absence of such occupying tenant, shall provide the Authority with all facilitations necessary for the effective exercise of its powers.

3. Any employee of the Authority may accompany the Tax Auditor if the Tax Auditor considers the employee’s presence necessary for enabling the Tax Auditor’s exercise of the Tax Auditor’s powers effectively.

4. The Authority may notify a Person to provide any information or any documents in relation to itself or another Person, if such documents or information are considered necessary by the Authority.

5. If a Person has been notified under Clause 4 of this Article to provide information or documents, the Person shall do so within the period, by the means, and in the form and location specified in the Notification.

6. A Tax Auditor carrying out a Tax Audit based on a permit of the public prosecutor shall present such permit, as well as the approval issued by the Authority, in addition to the proof of identity if requested.