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July 17, 2026
Article 23 clarifies that the Tax Authority's power to request documents under Articles 21 and 22 explicitly includes the right to obtain and retain copies. This ensures the Authority can build a permanent evidentiary record of accounts, registers, statements, and other information during the assessment or audit process. By having the legal right to copies, the Authority can perform detailed off-site analysis of a taxpayer's financial records without necessarily depriving the taxpayer of their original documents required for ongoing business operations.
Article 23
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