Article 45 - Conflict of Interest

Every Authority employee is prohibited from performing or participating in any tax procedures related to any Person in the following cases:

1. The employee and the natural Person being related up to the fourth degree.

2. There being a common interest between the employee and the Person or between any of their relatives up to the third degree.

3. There being a personal or financial interest or any other relationship between the employee and the Person which affects him taking an independent decision.

4. If the Director General decides that the employee should not perform any tax procedures related to that Person due to any other case of conflict of interest.