Article 54 addresses the requirements for financial statements. The Authority can request any Taxable Person to submit the financial statements used to determine their Taxable Income. The Minister holds the power to issue a decision requiring certain categories of Taxable Persons to prepare and maintain audited or certified financial statements. For Unincorporated Partnerships, the Authority may request financial statements that show the partnership's total assets, liabilities, income, and expenditure, along with each partner's respective distributive share of these items. This ensures a high standard of financial transparency for tax assessment purposes.