Article 26 empowers the National Bureau for Revenue to conduct Tax Audits to ensure compliance with Decree-Law No. 11 of 2024. The Bureau may audit any person to verify the accuracy of Tax Returns and compliance with the law's provisions. For these purposes, the Bureau has the legal authority to request all necessary data, clarifications, and documentation from any relevant party. The specific rules and controls governing the audit process will be set out in the Executive Regulations, providing a structured environment for the Bureau to monitor the 15% Domestic Minimum Top-Up Tax and prevent evasion.
Chapter 5 - Administrative Provisions and Dispute Resolution
Article 26 - Tax Audit
The Bureau may carry out Tax Audits to verify the accuracy of the Tax Return or to ensure compliance by any person with the provisions of this Law. For the purpose of conducting its duties, the Bureau may request all necessary data, clarifications, and documents from any relevant party.
The Regulations shall prescribe the rules, conditions, and controls necessary to implement the provisions of this Article, including governing the provisions related to Tax Audits.
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