Article 16 - The Right of the Authority to Perform a Tax Audit

The Authority may perform a Tax Audit on any Person to verify the extent of that Person's compliance with the provisions of this Decree-Law and the Tax Law.

The Authority shall notify the Person of a Tax Audit at least (10) ten Business Days prior to conducting the Tax Audit.

The Authority may perform the Tax Audit at its premises or the place of business of the Person subject to the Tax Audit or any other place where such Person conducts Business, stores goods or keeps records.

By way of exception to Clause 2 of this Article, the Tax Auditor may enter, without prior Notification, any place where the Person subject to the Tax Audit conducts his Business, stores goods or keeps records, and may temporarily close such place in order to perform the Tax Audit for a period not exceeding (72) seventy-two hours in any of the following cases:

1. If the Authority has serious grounds to believe that the Person subject to the Tax Audit is participating or involved in Tax Evasion in respect of any of his or any other Person's obligations imposed under this Decree-Law or the Tax Law;

2. If the Authority has serious grounds to believe that not temporarily closing the place where the Tax Audit is conducted will hinder the conduct of the Tax Audit;

3. If the Person who has been given advance notice of the Tax Audit under Clause 2 of this Article attempts to stop the Tax Auditor from entering the place where the Tax Audit is to be performed.

In all cases stipulated in Clause 4 of this Article, the Tax Auditor must obtain the prior written consent of the Director General or person acting on his behalf, and if the place to be accessed is a place of residence then a permit from the Public Prosecution must also be obtained.

Places closed under this Article shall be reopened upon the expiration of (72) seventy-two hours, unless the Authority obtains a permit from the Public Prosecution to extend the closure period for a similar period prior to the expiry of the period mentioned in this Article.

The Executive Regulations shall determine the necessary procedures related to the Tax Audit.