Article 23 - Requirements for Keeping of Tax Record

1. The Taxable Person shall retain price lists of Excise Goods produced, imported or sold by him and shall provide such records to the Authority on request.

2. For the purposes of Clause (1) of this Article, the price lists retained shall be sufficient to identify the Excise Goods produced, imported or sold by him and shall include details of the value of the Goods.

3. The required Tax records must be kept in accordance with the timeframes, limitations and conditions specified in the Executive Regulation of the Federal Law No. (7) of 2017 referred to.

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