Part 3 - Tax Procedures
Chapter 2 - Tax Agents
Article 15 - Person's Records with the Tax Agent
The Tax Agent must keep the information, documents, records and data related to any Person that is or was represented by the Tax Agent for the period and manner specified in the Executive Regulations .
The Tax Agent shall, upon the Authority's request, provide it with all the information, documents, records and data in his possession in respect of any Person that is or was represented by the Tax Agent.