Tax authorities will be able to request information from audit firms starting from 1 January 2019.
According to the new article of the Tax Code, auditors will disclose information in the following cases:
if the taxpayer has failed to provide documents at the request of the tax authority;
if a competent authority of a foreign state has forwarded a request in respect of the person that is being audited.
An audit firm should submit the necessary information within 10 days of receiving the corresponding request. Therefore, the tax authority may now request any documents that an audited company provides to its auditors.
Acsour is monitoring the changing legislation and will let you know of any new amendments.