Section 11: Control

Article 43: Rules of control

1- The right of inspection:

Every person, whether taxable or not, shall enable the competent tax officers, to inspect at the premises of the taxable person or those in relation with him, records, invoices and other documents allowing them to ensure the correct collection of the tax due by him or by other persons dealing with him.

Without prejudice to bank secrecy law dated September 3rd, 1956, it is forbidden for any person, including the public administrations, to use the professional confidentiality in order to prevent the tax officers from reviewing the records, invoices and other documents which allow them to ensure the correct collection of the tax due by the taxable persons.

In case the records and documents are electronically kept or preserved, the tax officers have the right to inspect the registered information on the electronic documents and obtain them as numerical or paper documents that can be read and understood.

2- Information granting:

Without prejudice to bank secrecy law dated September 3rd, 1956, every person, natural or juridical, shall enable the competent tax officers, upon their written request, to inspect his records and documents with all the information they need to ensure the correct collection of the tax due by him or by the others.

Article 44: Professional confidentiality

Every person, whose function, competence or authority, enables him to interfere in assessing or collecting the tax, or in studying the objections related to it, shall comply with the professional confidentiality otherwise he will be prosecuted at offence according to article 579 of the Criminal Law.

The professional confidentiality shall not be opposed in lawsuits that affect the

administration interests, or when the control or collection departments perform their

administrative functions.

Article 45: Cases and rules governing the direct assessment of the tax

In addition to the penalties provided for in article 48 of this law, the tax authority can

undertake the direct assessment of the tax in the following cases:

1. If the taxable person does not submit the periodical tax return within the

determined deadlines.

2. If the taxable person does not comply with his obligations provided for in the law

and regulations with regards to the duty to keep, handover and retain the records

and accounting documents, and which hinders the tax authority from performing

its functions related to inspection on these records.

3. If the taxable person does not issue an invoice, when it is mandatory, drawn up in

accordance with article 38 of this law, or in case he issues an invoice containing

incorrect information.

The direct assessment of the tax due is performed on the basis of the assessed

amounts regarding the transactions that occurred within a certain tax period.