Article (28)

 

(a)   The Director and sales tax officers duly authorized by him in writing shall be deemed to have been vested with the police powers while performing their duties within the limits of their authority.

(b)   Public authorities shall give the sales tax officers the assistance needed to enable them carryout their jobs.

Article (29)

 

(a)  Anyone who formally assumes responsibility to implement the provisions of this Law shall be required to consider the document, information, reports, manufacturing means and techniques and any other data relevant to this Law or to the application of its provisions and the copies he examines as secret and confidential and deals with them accordingly.

(b)   The Department may exchange information with ministries, governmental departments and public institutions, and demand documents for the purposes of enforcing the provisions of this Law.

Article (30)

 

(a)   The authorized sales tax officers shall undertake control over premises where transactions of taxable goods and services take place. They shall check and audit the relevant records and accounts. The people in charge in the concerned associations and businesses shall be required to facilitate their job. They may also take samples of goods for analysis and seek assistance of experts and competent people to carryout their jobs.

(b) In case where needed while the sales tax officer is carrying out his job to inspect production and supply operations for a potential fraud or violation to this Law, such action shall only be taken by reference to a special search warrant issued by the Director on case by case basis. The officer in this case may uplift records and documents for a maximum period of 6 months and, in relation to goods, for a maximum period of 3 weeks of the date when the taxable person has produced all the required documents.

(c)   Residential accommodations can only be inspected by reference to the actions provided for under the Criminal Proceeding Law and upon sufficient evidence.

Article (31)

 

Control, whether accounts-based or automated shall not be exercised in a physical manner. However, The Minister may order physical control if needed provided that he sets out by means of Executive Instructions ways and limits of such control over the premises and taxable businesses where taxable supplies are made according to the circumstances and considerations based on his satisfaction .