Executive Regulation of the Excise Tax Law — Article 57
Chapter Ten · Control and Tax Audit
For Article 39 of the Law, control is carried out on the basis of books and documents. Where a Registrant uses computer systems, the Authority may inspect and test them to verify their integrity and efficiency.
Having regard to the nature of an Excise Good, the Chairman may establish special control rules for it.
Interpretation and application must be checked against the official Arabic text and the current version.
