GTL Summary:

Article 18 of the Tax Procedures Law establishes the standard timeframe for conducting a Tax Audit. The primary rule stipulates that audits must be carried out during the official working hours of the Federal Tax Authority. However, the legislation provides for a specific exception to this rule. In cases of necessity, a Tax Audit may be conducted outside of these standard hours. Such an exceptional measure requires a formal decision to be issued by the Director General of the Authority or by a person officially acting on the Director General's behalf, ensuring regulatory oversight for out-of-hours procedures.