A Person subject to a Tax audit shall have the right to: 1.Request Tax auditors to show their professional ID cards; 2.Obtain a copy of the Tax audit Notification; 3.Attend the Tax audit conducted outside FTA; and 4.Obtain copies of any original paper or digital documents that are seized or obtained by FTA upon the Tax audit, as defined by the Executive Regulations.
Interpretation and application must be checked against the official text and current version.