This Decision establishes the specific conditions under which the Federal Tax Authority (FTA) may decline to refund residual amounts related to a refund request while a Person is undergoing a Tax Audit. The conditions include evidence of potential significant tax liabilities, suspicion of tax evasion or involvement in a supply chain linked to evasion, outstanding tax returns, failure to provide requested information, or lack of cooperation during the audit. This decision aims to safeguard revenue during audits and applies to requests under Excise Tax, VAT, and Corporate Tax frameworks.