1. The Authority may, by notice or through a decision issued by the Authority, request a Taxable Person to submit the financial statements used to determine the Taxable Income for a Tax Period in the form and manner and within the timeline prescribed by the Authority. 2. The Minister may issue a decision requiring categories of Taxable Persons to prepare and maintain audited or certified financial statements. 3. For the purposes of Clause (1) of this Article, the Authority may request a partner in an Unincorporated Association to provide financial statements showing all of the following: a. The total assets, liabilities, income and expenses of the Unincorporated Association. b. The partner's distributive share in the Unincorporated Association's assets, liabilities, income and expenses.
Interpretation and application must be checked against the official text and current version.