Article 71 - Recordkeeping Requirements ^[41]

Subject to Clause (2) of this Article, any records required to be kept in accordance with the provisions of the Decree-Law shall comply with the time periods, controls and conditions for keeping records provided for in the [Tax Procedures Law] ^[G91]and its Executive Regulations.

Any records related to a real property required to be kept shall be held for a period of (15) years following the end of the tax period to which such records relate.

If a government agency is listed in the Cabinet resolution under Clause (2) of Article 72 of the Decree-Law, such government agency may:

1. Reject the Authority's request to take any records or copies thereof from the premises of the government agency;

2. Establish controls for the access of the Authority's employees to the records and premises of the government agency.

3. If the Authority holds any records of a government agency listed by the Cabinet under Clause (2) of Article 72 of the Decree-Law, the records shall be kept in such manner that they can be accessed only by the Authority's employees expressly authorized to review the records of such government agency.