Power of authorised officers

—(1) An authorised officer shall comply with any direction given to the officer by the Director General in connection with the performance of the officer’s functions under this Act. (2) An authorized officer may, for the purposes of this Act– (a) require a person to furnish to the officer, orally or in writing, as the officer may specify, such information as is within the knowledge of, or available to, that person; (b) by notice to a person, require the person to produce to the officer any books, records, or other source from which information can be derived that is or may be relevant to the administration of this Act; or (c) take samples of any goods in the possession of a person if it appears appropriate for the purposes of administering this Act. (3) A sample of goods taken under sub-section (2) (c) shall be disposed of and accounted for as the Director General may authorize. (4) Goods that exceed the transaction value of twenty dollars, shall be returned in good order to the person from whom they were taken, within a reasonable time. (5) The Director General shall compensate a person, if the goods are not returned in accordance with sub-section (4) (6) The Director General shall determine the amount of compensation, which shall not be less than the fair market value of the goods. Tax Administration and Procedure CAP. 51 29 (7) An authorised officer shall, for the purpose of the administration of this Act, have power to– (a) enter, at all reasonable times, any premises or place where any business is carried on or where any property is kept or anything is done in connection with any business or any books or where records are kept or are required to be kept pursuant to this Act; (b) make such execution and inquiry as may be necessary for ascertaining whether the provisions of this Act are being or have been complied with in such premises or place; or (c) examine every person who the officer finds in any premise or place, with respect to any matters under this Act on which the officer may reasonably require information. (8) An authorised officer may enter a taxpayer’s dwelling, or other premises not described in sub-section (7), for the purpose of the administration of this Act– (a) with the consent of the taxpayer; or (b) at the time stated and in the manner authorised in writing by a magistrate upon application by the Director General showing the magistrate the need for the authorisation. (9) An authorised officer who is lawfully upon premises or in a dwelling under sub-sections (7) or (8) may– (a) make a copy of a record; (b) seize a record or other item that appears to be relevant to an authorised purpose; or 30 CAP. 51 Tax Administration and Procedure (c) seal records or other items. (10) If an authorised officer seizes a record or other item pursuant to the authority provided under this section, the Director General may make a copy of the record or other item and shall return the original to the person in the shortest time practicable, unless otherwise permitted by court order. (11) A copy of a document made pursuant to the power conferred by this section may be produced in court and has the same evidentiary value as if it was an original. (12) The occupier of any premises or place liable to examination by an authorised officer and his employees and agents, shall provide the officer with such information and produce for examination such documents as the officer may reasonably require for the purpose of ascertaining whether tax is payable or has been duly paid by or in respect of any person. (13) The owner or occupier of the premises or place to which an exercise of power under this section relates, shall provide assistance and facilities to the Director General or authorised officer, that are reasonable in the circumstances. (14) A person commits an offence if that person– (a) wilfully delays or obstructs an authorized officer in the exercise of any power under this Act; or (b) subject to sub-section (16), refuses or neglects to answer any question or to furnish any information or to produce any document when required so to do under this section. (15) A person who commits an offence under sub-section (14)(a) is liable on summary conviction toTax Administration and Procedure CAP. 51 31 (a) a fine not exceeding one thousand dollars and in default to imprisonment for a term not exceeding six months, in the case of a first offence under this sub-section; or (b) to a fine not exceeding five thousand dollars and in default to imprisonment for a term not exceeding one year, in the case of a second or subsequent such offence. (16) No person shall be required to answer any question or to give any evidence tending to incriminate the person. (17) This section shall not authorise access to premises of diplomatic, consular, or other missions of foreign countries and international organizations which enjoy immunity from such investigations under international law. (18) A person may claim privilege, under law, over documents or other evidence which the Director General wishes to seize or examine, pursuant to this section. (19) Documents or other evidence which are claimed to be privileged shall be deposited into envelopes, sealed and retained unopened until a determination by a court of competent jurisdiction in accordance with sub-section (20). (20) The Director General shall apply to a court to determine whether the documents or other evidence referred to in this section are privileged. (21) For the purposes of this section and section 30, “authorised purpose” means– (a) the collection of information for the purpose of determining the liability of a specific person for a tax; 32 CAP. 51 Tax Administration and Procedure (b) the collection of information for the purpose of collecting tax from a specific person; or (c) the collection of information related to the investigation or prosecution of tax matters related to a specific person.