Notice to obtain information

—(1) In respect of an authorised purpose, the Director General may, by giving reasonable notice, require a person, whether a taxpayer or not– (a) to furnish the information that is required by the notice, including information concerning another person; or (b) to appear at the time and place designated in the notice for the purpose of being examined or for producing documents or other evidence in the control of that person which are described in the notice for inspection. (2) Without prejudice to the generality of sub-section (1), the Director General may require– (a) any bank to– (i) furnish details of any banking account or other assets which may be held on behalf of any person, or to furnish a copy of bank statements of any such banking account; (ii) permit the Director General or an authorised officer to inspect the records of the bank with respect to the banking account of any person; or (iii) furnish annually a schedule showing the amount of interest paid on deposits Tax Administration and Procedure CAP. 51 33 together with the names, taxpayer identification numbersand addresses of the persons to whom such interest accrued; or (b) the attendance of any officer of a bank before the Director General to give evidence respecting any bank account or other assets which may be held by the bank on behalf of any person. (3) Sub-section (1) extends to the supply of information, the production of documents, and the giving of evidence to the Director General in relation to– (a) the payment of income by any person to a non- resident; or (b) the payment of remuneration by an employer to an employee, the deduction of tax there from, and the accounting for any tax so deducted. (4) The Director General may– (a) make copies of books of account or other documents that are produced for the purposes of this section; or (b) retain the books of account or other documents if it appears necessary for the prosecution of an offence or the substantiation of any (5) Section 29 and this section shall have effect notwithstanding any law relating to confidentiality, privilege, or the public interest with respect to the production of or access to documents or other evidence, including a law relating to bank secrecy and any contractual duty of confidentiality. 34 CAP. 51 Tax Administration and Procedure