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.