Article 16 - Person’s Records with the Tax Agent

Article (16)

Person’s Records with the Tax Agent

1. The Tax Agent shall, upon the Authority’s request, provide it with all the information, documents, records and data required for any Person represented thereby.

2. The Authority may view the records of any Person available with his Tax Agent and may rely on them for the purposes of Tax Audit, even after the expiry of the agency engagement or the dismissal of the Tax Agent.