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| Name | Availability and accessibility of documents |
|---|---|
| Description | Individuals, legal entities and organizations must make available relevant accounting documents and other related information at any time for inspection by auditors or relevant authorities. |
| Comments | - |
| Validity From | 23-07-2014 |
| Validity To | 31-12-9999 |
| Reference | Article 38 |
| Status | Active |
| Measure Type | Other measures |
| Agency Name | Ministry of Finance |
| Legal Document | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 |
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