1.FTA may conduct a Tax Audit of any Person in order to verify the compliance with the provisions set forth in this Decree-Law and the Tax Law. 2.FTA shall notify the Person of a Tax Audit at least (10) ten days prior to the Tax Audit. 3.FTA may conduct the Tax Audit at FTA's headquarters, the business place of the Person subject to audit or elsewhere at which such Person carries out their business, stores commodities or keeps records. 4.Notwithstanding the provisions of Clause (2) above, a tax auditor may access, without prior notice, to anywhere at which the Person subject to audit carries out its business, stores commodities or keeps records, and may close down the same temporarily for conducting the audit for a period not exceeding (72) seventy two hours in any of the following cases: a.If FTA has serious reasons to believe that the Person subject to the Tax Audit is involved or implicated in Tax evasion in respect of the obligations of such Person or any other Person imposed by this Decree-Law or the Tax Law. b.If FTA has serious reasons to believe that failure to temporarily close down the place at which the tax audit is conducted may impede the audit. c.If the Person that had been notified of the Tax audit under Clause (2) above attempts to prevent the Tax auditor's access to the place at which the Tax audit is to be conducted. 5.In all the cases set forth in Clause (4) above, the Tax auditor shall obtain prior written consent of the Director-General or his representative and permission from the Public Prosecution if the place required to be accessed is a housing place. 6.Premises closed down under this Article shall be reopened after the lapse of the (72) seventy-two hours, unless FTA obtains permission from the Public Prosecution that permits the extension of the closure period for a similar period before the lapse of the mentioned seventy-two hours. 7.The Executive Regulations shall determine the necessary procedures related to Tax audit.
Interpretation and application must be checked against the official text and current version.