[All persons and government bodies are required to provide the Authority with any information related to tax, if requested by the Authority for purposes of taxation stated in these regulations or for the purposes of the provisions of the International treaties . The Regulations set out penalties in case of non-compliance.]^[36]

The Department may conduct a field examination of the taxpayer's books and records during working hours to ascertain the correctness of the taxpayer's tax liability.

All persons and government bodies shall provide the Department with information on contracts concluded with the private sector within three months of the date of conclusion of the contract. The information shall include the names and addresses of the two parties, in addition to the subject of the contract, its value, financial terms, and execution and expiration dates. A person who does not provide the Department with what is required under this paragraph, or does not notify the Department of the date of cessation of work stated in the contract, shall be jointly liable for any tax claim due on the contract. The Regulations shall specify the conditions and procedures required to implement this obligation.