1.The Tax Agent shall retain the information, documents, records and data related to any Person represented or that had been represented by the Tax Agent, within the period and in such manner as described in the Executive Regulations. 2.The Tax Agent shall, upon FTA request, provide the same with all information, documents, records and data in their possession required in respect of any Person represented or that had been represented by the Tax Agent.
Interpretation and application must be checked against the official text and current version.