Part 3 - Tax Procedures
Chapter 3 - Tax Audit
Article 19 - New Information Surfacing after the Tax Audit
Without prejudice to the provisions of Article 46 of this Decree-Law, the Authority may audit any matter previously audited if new information surfaces that might impact the outcome of the Tax Audit, provided that the Tax Audit procedures shall apply in accordance with the provisions of this Decree-Law and the Executive Regulations .