S.L. 123.221 · Individual Tax Programme Rules (S.L. 123.221)
S.L. 123.221 Art. 8Production of information and documents.
For the purpose of ascertaining an individual’s entitlement to rights acquired in accordance with these rules and ensuring the proper application of these rules, the Commissioner may require that individual or the relevant authorised registered mandatary to produce, within the time indicated by the Commissioner in that request, such information and documents as the Commissioner may consider necessary, including certifications and declarations.