Article (49)
Conflict of Interest
All Authority’s employees are prohibited from performing or participating in any tax procedures related to any Person in the following cases:
1. The existence of a kinship up to the fourth degree between the employee and said person.
2. The existence of a common interest between the employee and said Person or between any of their relatives up to the third degree.
3. If the Director-General decides that the employee should not perform any tax procedures related to that Person due to any case of conflict of interest.
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