Beta Version

Website Last updated:

May 15, 2026

Article 23 bis authorizes the Tax Authority to conduct on-site examinations of a taxpayer's records, including accounts, lists of assets, and other data for assessment or collection purposes. These examinations must take place at the taxpayer's place of business during standard working hours. The taxpayer must be notified in advance according to the rules in the Executive Regulations. This on-site access is subject to certain limitations (Articles 25 and 27) but provides a direct method for the Authority to verify the physical existence of assets and the accuracy of local accounting entries.

Part 2 - The Tax Administration

Chapter 1 - The Authority

Article 23 bis

[GTL Notes: Examination of Records for Tax Assessment]

The Authority has the right to examine documents, data, accounts, accounting records, lists of assets and liabilities or other documents for the purpose of tax assessments or collection.

Such examination shall be done in the taxpayer's place of activity during the hours of work provided that the taxpayer is notified in accordance with rules prescribed by the Executive Regulations of the Law; and without prejudice to the provisions of Articles 25 and 27 of this Law.