Article 138 - Notice to Obtain Information
(1) The Tax Department may, by service of a notice in writing, require a Person , whether or not liable for tax under these Regulations—
(a) to produce, including by way of creation of a document, within the time specified in the notice, any information that is described with reasonable certainty in the notice;
(b) to attend at the time and place designated in the notice for the purposes of being interviewed by the Director of Tax , or by an Officer of the Tax Department authorised in writing by the Director of Tax or a duly authorised agent of the Tax Department , concerning the tax affairs of the Person or any other Person ; or
(c) to produce at an interview under Article 138(1) (b) and for the purposes of that interview any document, in the possession or power of the Person , that is described with reasonable certainty in the notice.
(2) This Article shall apply only to QFC Entities and Partners and Members in, and directors, officers, Representatives , employees and trustees of, QFC Entities .
(3) Any Person to be interviewed under Article 138(1)(b) is entitled to legal or other representation throughout the interview.
(4) Where a Person fails, wholly or in part, to comply with a notice under this Article they shall be liable to a financial sanction not exceeding QR 50,000.
| Amended (as from 16th June 2020) |