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May 15, 2026

Part 7 - Penalties and Punishments

Chapter 2 - Criminal Offences and Punishments

Article 186

[GTL Notes: Initiation of Criminal Proceedings for Tax Offences]

Public action for the crimes specified in this Chapter may be filed upon a request from the Chairman.

The Authority shall coordinate with the Public Prosecution when filing the public action arising from these crimes.

The request submitted for filing the public action for any of the crimes specified in this Article may not be relinquished.