Cabinet Decision No. 108 of 2023 amends Article 23 of the Excise Tax Executive Regulation, which sets the requirements for keeping Tax records. The Taxable Person must retain price lists of the Excise Goods produced, imported and sold by him and provide those records to the Authority on request. The price lists must be sufficient to identify the goods concerned and must include details of their values. The required Tax records must be kept in accordance with the timeframes, controls and conditions provided for in the Executive Regulation of the Tax Procedures Law.