A Tax Audit must be conducted at the Registrant's premises where the activity involving Excise Goods is carried on and during official working hours. Where the Chairman considers appropriate, it may be conducted at the Authority's premises, in which case the Registrant must provide requested records, books or documents within the deadline in the notice referred to in Article 62. Authority employees vested with judicial enforcement powers may in every case enter any premises of the Registrant where necessary for the audit.
Interpretation and application must be checked against the official Arabic text and the current version.