Part 3 - Tax Procedures
Chapter 3 - Tax Audit
Article 17 - The Right of the Authority to Obtain the Original Records or Copies Thereof During the Tax Audit
While conducting the Tax Audit, the Tax Auditor may obtain original records or copies thereof, and take samples of the goods, devices or other assets from the place at which the Person subject to the Tax Audit conducts his Business or which are in his possession, and may attach or keep these in accordance with the controls specified in the Executive Regulations .