Article 21 – The Rights of Persons subject to Tax Audit

A Person subject to Tax Audit has the right to:

1. Request the Tax Auditor to show his job identification card;

2. Obtain a copy of the Notification of the Tax Audit;

3. Attend the Tax Audit which takes place outside the Authority;

4. Obtain copies of any original paper or digital documents seized or obtained by the Authority during the Tax Audit, in accordance with the Executive Regulation