Cabinet Decision No. 39 of 2019, Article 39, outlines structured tax audit procedures. The Authority must notify taxpayers 15 days before an inspection, detailing the audit period. Taxpayers must provide requested documents within 20 days. Audits can include physical site visits and digital access to accounting software. Taxpayers are entitled to see examiner identification and receive copies of seized records. Before finalizing assessments, the Authority may share preliminary results for taxpayer observations within 30 days. Simultaneous audits with foreign tax authorities are also permitted for international cooperation.