Where the Authority seeks information concerning a person liable for tax from a licensed bank for the purpose of applying this Law, in accordance with the Banking Law, it must address the request to the Central Bank for onward transmission to the licensed bank. The licensed bank must provide the Authority directly, within the period specified by the Authority, with the requested information concerning the person liable for tax and must immediately notify its customer that it has done so.
Interpretation and application must be checked against the official Arabic text and the current version.