Article 13 ^[12]

Government entities, companies, private associations, private charitable associations, private public interest institutions, sole proprietorships, and any other entity specified by the Regulation must notify the Authority of contracts, agreements, and deals they enter into, in accordance with the controls and deadlines specified by the Regulation.

Without prejudice to regional and international tax agreements to which the state is a party, the entities mentioned in the previous Clause shall provide the Authority, upon request, with any relevant information for tax purposes.

[Any person residing in the state must provide the Authority, upon its request, with a detailed statement of their financial assets abroad or rights in foreign financial assets if they are suspected, during a tax audit, of committing or participating in the acts specified in Article 26 of this law.

For the purposes of the previous Clause, foreign financial assets include the following:

1. Financial accounts held with a foreign financial institution.

2. Shares and interests in foreign companies, partnerships, and trusts.

3. Foreign government securities, bonds, and other forms of debt.

4. Real estate or real property rights.

The person required to provide the aforementioned statement must report their foreign financial assets or rights in foreign financial assets even if none of these assets or rights affect their tax obligation for the reported fiscal year.

The statement must be submitted according to the controls and within the deadline specified by the Regulation.] ^[G26]