Article 91 - Powers of Judicial Officers

Judicial officers, in performing their duties as stipulated in Article 59 of the Law, shall carry out the following procedures:

1.  Enter into a Taxable Person's Place of Business or any other places related to his business, including factories, warehouses, shops, wholesale or retail stores, enterprises and ships, for inspection and control for Tax purposes. Police officers may be used if necessary.

2.  Access any Means of Transport used for transferring Goods subject to Tax.

3.  Access books and records, examine documents (printed or electronic), request copies thereof and obtain the necessary information for the purpose of inspecting the Tax due and verifying the compliance of Taxable Persons.

4.  Take or request a sample of any Goods found in any Means of Transport or a place used to store or transfer Goods subject to Tax.

5.  Carry out all procedures to gather the necessary evidence to examine the extent of the registrant's compliance with the provisions of the Law and Regulations, including questioning any Person regarding any violation which relates to the application of the provisions of the Law and Regulations.

6.  Record violations and prepare the necessary reports in the presence of the registrant or his representative, where possible. The procedures referred to may be carried out in the absence of the registrant or his representative, provided that he is subsequently notified of the procedures carried out in his absence.

7.  Any procedures carried out shall be recorded in reports, and in particular the following:

1.  Date, time and place of opening and closing a report.
2.  Name and identity of the author of the report, and details of the order issued to assign him as a judicial officer.
3.  Name and identity of the Person against whom procedures were carried out, whether that Person is the Registrant or his representative.
4.  The result of examining the place where the Goods are stored or where the Taxable Services are provided.
5.  Documents indicating the price, quantity and source of Goods sold.
6.  Description of the violation.
7.  Procedures carried out by the judicial officer.
8.  The signature of the Registrant or his representative on the report, or proof of his refusal to sign if he is present.