CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
of this Act may, at all reasonable times, enter into any premises or place
where any business is carried on or any property is kept or anything is
done in connection with any business or any books or where records are or
are required to be kept pursuant to this Act, and
Powers of entry for certain purposes
(a) audit or examine the books and any account, voucher, letter,
telegram or other document, which relates or may relate to the
information that is or should be in the books or records or to the
amount of tax payable under this Act;
(b) examine property described by an inventory or any property,
process or matter the examination of which may, in its opinion, assist
it in determining the accuracy of an inventory or in
ascertaining the information that is or is required to be contained in
the books or records or the amount of any tax payable under this
Act;
(c) require the owner or manager of the property or business and
any other person on the premises or place to give it all reasonable
assistance with its audit examination and to answer all questions
relating to the audit or examination either orally, or if it so
requires, in writing, on oath or by statutory declaration and, for that
purpose require the owner or manager to attend at the premises or
place with it;
(d) search, if necessary with the assistance of any police officer,
any building, receptacle or place or documents, books, records,
papers or things which may afford evidence as to the violation of
any provision of this Act or the regulations;
(e) if, during the course of the audit or examination, it appears to it
that there has been a violation of this Act or the regulations, seize
and take away any of the records, books of account, vouchers, letters,
telegrams and other accounts and retain them until they are
produced in any proceedings.
(2) Admission to any premises shall not be demanded as of right unless
twenty-four hours' notice of the intended entry has been given to the
occupier, so however, that if any person is aggrieved by any such notice
he may, within the said period of twenty-four hours, so inform the Board
in writing, and thereupon section 117(4) shall apply as if the reference to
subsection (2) occurring therein was a reference to subsection (1) of this
section.
BIR Mac Edition 91/01 Page 128