Article 13 Bis ^[13]

The Authority may obtain information and documents for the purpose of conducting a tax audit or for the purpose of exchanging them with competent foreign authorities, in accordance with agreements related to administrative assistance and exchange of information for tax purposes, from any person or entity that possesses or controls such information and documents.

It is not required for the information requested to be exchanged with foreign competent authorities that the Authority needs it for its tax purposes, or that the Authority conducts an audit on the taxpayer who possesses or controls the information, or who is concerned with the information, or that the acts for which the information is requested are criminal in the state.

The Authority has the right to obtain information for the purposes specified in the first Clause of this Article, in all tax matters, including information related to criminal tax matters.

The Authority also has the right to obtain information for the purposes specified in the first Clause of this Article from any person in the state who possesses or controls such information, regardless of any legal obligation on that person to maintain the confidentiality of the information.

Information is considered under a person's control if they have the legal right, authority, or ability to obtain the information or documents held by another person.