Executive Regulation of the Excise Tax Law — Article 65
Chapter Ten · Control and Tax Audit
A Tax Audit lasts three months from commencement. On a request from the competent auditing employee stating the reasons and justification, the Chairman may extend it for one equivalent period.
The audit must be limited to the Tax Periods in the notice referred to in Article 62, unless the Chairman decides for reasons the Chairman considers sufficient to audit other periods.
Interpretation and application must be checked against the official Arabic text and the current version.
