What are tax authorities allowed to do in terms of inspection?
The tax authorities are allowed to do the following types of inspections: 1. Inspect taxpayers' account books, accounting documents, and other relevant materials. 2. Inspect taxable commodities, goods or other properties at the taxpayer's site of business operations. 3. Require the taxpayer to provide documents, proofs and information regarding tax payment or the amount withheld, collected or remitted. 4. Inquire into matters relevant to the tax payment. 5. Inspect the taxpayer's bills, vouchers, and other materials. 6. With special approval the authorities may examine the deposit accounts of the taxpayer engaged in production or business operations. In certain cases the tax authorities may also inspect the savings deposits of suspects involved in a specific case, however materials obtained in this way may only be used for taxation purposes.
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