Income Tax Management Act (Cap. 372), article 20

20. (1) The Commissioner, or any officer authorised by him in writing shall have full and free access to all business or professional premises such as o ffices, factories, workshops, warehouses, garages and land serving such purposes in order to inspect any books, documents, acco unts, returns and electronic data or to observe and record the nature and importance of any business or professional activity carried on there, and to check the existe nce of merchandise and means of production and transport and shall hav e full and free access to any prope rty or other asset whose value is required to be determined for any of the purposes of the Income Tax Acts to the extent that such access is likely to assist him in determining the said value: Provided that the Commissioner or any officer authorised by him as aforesaid may not seize any notarial act or register, and may not inspect public wills, th e acts of delivery of secret wi lls and registers thereof during the life of the testator or testators, without the permission in writing of such testator or testators: *Applicable to accounting period s commencing on, or after 1st J anuary 2024. Vide article 32(2) of Act XIII of 2024. INCOME TAX MANAGEMENT [CAP. 372. 21 Provided further that the Commissioner or any officer authorised by him as aforesaid may not inspect any document or other record which is protected b y the duty of professional sec recy or listen to any conversation or recording device which is prot ected by the same duty. (2) If, in the exercise of his powers under sub-article (1), the Commissioner or a person authorised by him as aforesaid, requir es access to premises occupied in whole or in part for the purpose s of habitation, such access shall require the presence of an office r of the Police of a rank not below that of inspector and shall not take place between nine in the evening and fi ve in the morning. Cap. 55. (3) The Commissioner shall, for t h e p u r p o s e o f a s s e s s i n g t h e tax under the Income Tax Acts, be entitled to make the applicat ion referred to in article 68(2)( a) of the Notarial Profession and Notarial Archives Act , and the provisions of the said sub-article (2) shall apply to such applicat ion in so far as applicable. (4) If any person prevents or obstructs the Commissioner or the said officer in the execution of his duties, or refuses to comp ly with any request made by the Commissioner or by the said officer in accordance with the provisions of this article, he shall, on conviction by the Court of Magistrates, sitting as a court of criminal judicature, b e liable to a fine ( multa ) of not less than fifty- eight euro (58) and not exceedi ng four hundred and sixty-five e uro (465) or to imprisonment for a t erm not exceeding six months or to both such fine and imprisonment. (5) The powers of investigation under this article shall not be exercised unless the Commissioner or any officer authorised by him, has reasonable grounds to suspect that tax is being evaded in respect of operations carried out by the taxpayer on the premis es referred to in sub-article (1): Provided that in the exercise of the said powers and for such purpose the Commissioner may request the assistance of the Poli ce Force, who shall for such purpose exercise such powers as are v ested in them at law. Return to be delivered by employer.