GTL Summary:

Article 51 of the Tax Procedures Law establishes the legal principle concerning the burden of proof in tax matters. It explicitly places the responsibility on the Taxable Person to demonstrate and validate the accuracy of the information submitted in their Tax Return. This means that in the event of an audit or query by the Federal Tax Authority (FTA), the taxpayer must provide sufficient evidence to support their declared tax position. Conversely, the article stipulates that the burden of proof shifts to the Authority in cases where Tax Evasion is alleged, requiring the FTA to present evidence to substantiate such a claim.