Article 72 establishes the framework for administrative cooperation among GCC Member States for VAT purposes. It allows states, upon a proposal from the GCC Secretary General to the Ministerial Committee, to implement measures for mutual assistance. Key areas of cooperation include exchanging information to ensure tax accuracy, agreeing on synchronised auditing procedures, participating in another state's audits with its consent, and assisting in tax collection. The article imposes a strict confidentiality obligation on employees, prohibiting the disclosure or misuse of information received from other Member States, subject to international agreements. Each Member State retains the authority to determine penalties for violations.
Chapter 12 - Exchange of Information among Member States
Article 72 - Cooperation between Member States
The Member States may, upon a proposal from the Secretary General of the Gulf Cooperation Council to the Ministerial Committee, take the necessary measures related to administrative cooperation among them, especially in the following areas:
exchange of information needed to determine Tax accuracy based on the request of each Member State;
agreeing to synchronized auditing procedures and participating in audits performed by any Member State pursuant to the approval of the concerned States.
assisting in the collecting of Tax and taking the necessary procedures related to collection.
Subject to the provisions of international agreements to which the Member State is party, each Member State shall obligate its employees not to disclose or use information they receive in the course of their work from another Member State for any other purposes not related to their functions. Each Member State may determine the penalties that apply in the event of violation.
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