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May 15, 2026

CHAPTER 15 - TAX AUDIT AND ASSESSMENT

Article 97 - Tax Audit Procedures

The Tax Administration has the right to take all necessary actions to conduct Tax Audits, including the following:

  1. Reviewing and examining Tax Returns, books, records, documents, and data.

  2. Retaining copies of books, records, and documents.

  3. Conducting inspections.

  4. Requesting any additional documents or data from the DCE.

The DCE must cooperate with Tax Administration officers, facilitating the audit process and providing all required books, records, documents, and data within the timeframes specified.