Article 12 - Right to Conduct Tax Audit

1. For the purposes of conducting a Tax Audit, the Authority may inspect:

a. The Premises.
b. The Documents available at the Premises.
c. The Assets that are available at the Premises.
d. The accounting systems used by the Person subject to Tax Audit.

2. For the purposes of implementing provisions of Clause (4) of Article (17) of this Law, the Tax Auditor shall obtain the prior written consent of the Director-General, as well as a permit from the Public Prosecutor to be able to enter the part of the Premises where the Premises or parts thereof are used as a dwelling.

3. For the purposes of implementing Clause (1) of this Article, the occupational tenant of the Premises, or in the absence of the occupational tenant, any Person the Authority considers as having control over the Premises, shall provide the Authority with all reasonable facilities necessary for the effective exercise of its powers under this Article.