Seizure and Retain of Documents and Assets – Article 18 – Federal Tax Procedures Executive Regulations

Article 18 – Seizure and Retain of Documents and Assets

1. The Tax Auditor, in exercising his functions, may do the following:

   1. Make copies of documents.
   2. Mark the original documents and Assets for the purpose of indicating that they have been inspected.
   3. Seize documents and Assets.
   4. Obtain and record information relating to the Premises, Assets, documents, and accounting systems that have been inspected and recorded.

2. The Tax Auditor may seize any Assets or documents for the periods specified by him for the purposes of completing the Tax Audit.

3. Where a document or an Asset is seized under paragraph (c) of Clause 1 of this Article, the Authority shall provide a record of what was seized within (10) ten Business Days or any other period as specified by the Authority, from the date of the seizure to any of the following:

   1. The owner of the document or the Asset.
   2. The occupying tenant of the Premises from which the document or the Asset were seized.
   3. The Person who had custody or control of the document or the Asset immediately prior to its seizure.

4. The record referred to in Clause 3 of this Article shall include the following:

   1. The purpose for seizing the document or the Asset.
   2. The nature and description of the document or the Asset.
   3. The location where the document or the Asset is stored and the conditions of storage.
   4. The period during which it is expected to be seized by the Authority.

5. The Authority may move, keep, and store any document or Asset seized under Clause 1 or 2 of this Article for the duration required for the completion of the Tax Audit in accordance with the following conditions:

   1. The documents or Assets seized and retained shall be returned to the Person to whom the record under Clause 3 of this Article was provided in a condition as good as practically possible.
   2. The Authority may dispose of naturally perishable and deteriorating Assets in accordance with the internal procedures of the Authority.

6. The Authority shall notify the owner of the Asset or, if the owner cannot be contacted, any other Persons specified in paragraph (b) or (c) of Clause 3 of this Article of its intention to dispose of the Asset in whole or in part, and give such owner or specified Person an opportunity to take back the Asset in whole or in part, (10) ten Business Days prior to disposing of the Asset, in accordance with paragraph (b) of Clause 5 of this Article.

7. The Authority shall not be liable for any loss resulting from the disposal of Assets under paragraph (b) of Clause 5 of this Article.

8. Where a Person from whom the document or Asset was seized submits a request to access the documents or Assets seized, the Authority may:

   1. Allow the Person to access the document or the Asset under the supervision of the Authority or photocopy or photograph the document or photograph the Asset, and provide the photocopy or the photograph to the Person concerned.
   2. Reject the request where the Authority is of the view that it would prejudice any of the following:
   1. The Tax Audit.
   2. The Tax Audit of another Person.
   3. Any investigation related to any of the documents or Assets requested to be accessed.
   4. Any criminal proceedings related to the document or the Asset requested to be accessed.

9. In the event that the Authority needs to keep records and books for a period longer than is the period stated in Clause 3 of Article 3 of this Decision, the Authority may seize and keep them for the period it determines.