Article 14 - Power to remove and retain Original Documents or Assets or make Copies Thereof

1. Where an original Document is provided to or inspected by a Tax Auditor during a Tax Audit, he may:

a. Make copies of the Document.
b. Remove the Document for a period specified by the Tax Auditor for the completion of his work, or make copies of it during the removal period, provided that he notifies the Person of such matter.

2. For purposes of Article (12) of this Decision, the Tax Auditor may remove any Asset provided thereto, or inspected by him for a period specified by the Authority for the purposes of completing the Tax Audit.

3. Where a Document is removed under Clause (1) of this Article or an Asset is removed under Clause (2) of this Article, the Authority shall provide a record of what was removed, within (10) business days from the date of removal, to any of the following:

a. The owner of the Document or the Asset.
b. The occupational tenant of the Premises in which the Document or Asset were removed.
c. The Person who had custody or control of the Document or Asset immediately before the removal.

4. The record referred to in Clause (3) of this Article shall include the following:

a. The purpose for removing the Asset or Document.
b. The nature of the Asset or Document so removed.
c. The location where the Asset or Document is stored and the conditions of storage.
d. The period for which it is expected to be retained by the Authority.