Article 17 - Result of the Audit

1. The Person subject to the Tax Audit shall be notified of the results of the Tax Audit within (10) business days from the end of the audit.

2. Where the Person subject to the Tax Audit is notified of the results of the Tax Audit in accordance with Clause (1) of this Article, he may request the Authority to view or obtain Documents and data on which the Authority based the assessment of Due Tax. Such request shall be made in writing or through such other form adopted by the Authority within (20) business days from the date of the notice provided by the Authority, and shall provide the requested information within (10) business days in the following manner:

a. A paper or electronic copy of the Document or data requested.
b. The original Document or data requested if such Documents or data belong to the Person subject to the Tax Audit who made the request.

3. The Authority is not required to provide:

a. Documents or data which would reveal internal correspondence or decisions made by the Authority.
b. Any confidential information or data related to any other Person or Persons.
c. Any Documents or data, which are known to be in possession of the Person, who is subject to the Tax Audit and made the request. In this case, the Authority shall provide the Person subject to the Tax Audit with sufficient information to enable him to identify the Documents and data requested

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