Executive Regulation of the Excise Tax Law — Article 62
Chapter Ten · Control and Tax Audit
The Authority must notify a Registrant of the date, place and estimated duration of a Tax Audit at least 15 days in advance. The notice must in particular identify the Tax Periods and the records, books and documents to be audited.
The Authority may conduct an audit without prior notice where circumstances give rise to serious suspicions of Tax evasion by the Registrant.
Interpretation and application must be checked against the official Arabic text and the current version.
