Part 3 - Tax Procedures
Chapter 3 - Tax Audit
Article 21 - The Rights of Persons subject to Tax Audit
A Person subject to Tax Audit has the right to:
Request the Tax Auditor to show his job identification card;
Obtain a copy of the Notification of the Tax Audit;
Attend the Tax Audit which takes place outside the Authority;
Obtain copies of any original paper or digital documents seized or obtained by the Authority during the Tax Audit, in accordance with the Executive Regulations .