Article 77 - Tax Audit Authority and Procedures

When conducting a Tax audit, the Bureau shall notify the person which will be subject to the Tax audit that a Tax audit will be conducted for certain Fiscal Years unless the Bureau has reasonable suspicion to believe that the notification will impact the Tax audit procedures.
The Bureau may undertake any necessary activities for the purposes of conducting Tax audits per Article 26 of the Law, including any of the following:
1. Examine and review records and documents, including those specified in Article 25 of the Law and Article 74 of these Regulations.
2. Inspect and record the assets located at the premises of Entities located in the Kingdom.
3. Notify any person to provide documents, data, or information, whether related to themselves or to another person, as deemed appropriate by the Bureau. The requested documents, data, or information shall be submitted to the Bureau in the manner and within the timeframe specified in the notification by the Bureau.
4. Retain a copy or image of the records, accounting books, financial statements, invoices, and all documents and records mentioned in Clause 1 of this Paragraph, related to the relevant Tax audit period.
5. Place a visible mark on the original documents, records, and assets indicating that they were examined and audited.
6. Retain the original copy of the records or documents for the period deemed appropriate by the Bureau for the purpose of the Tax audit procedures. The original copy should be kept under suitable conditions to prevent loss or damage. The original copy shall be returned to its owner or holder who submitted it to the Bureau upon completion of the Tax audit or at any later date deemed appropriate by the Bureau.
The Bureau may conduct Tax audits at its headquarters, at the premises of the person which will be subject to the audit, or at any other location where that person conducts business, stores goods, or keeps records.
Any person subject to a Tax audit, or their Tax Agent, shall provide all appropriate assistance and support to the Bureau's employees to enable them to perform their duties for the purposes of the Tax audit.