Value Added Tax Act (Cap. 406), article 53

53. The Commissioner shall, for t h e p u r p o s e o f e n s u r i n g compliance with the provisions of this Act, have the power - (a) to enter and inspect any premises where an economic activity is carried on or sus pected to be carried on or where any goods, assets, books, records or documents relating to such activity are kept or suspected to be kept, and to stop, enter and inspect any means which is transporting goods or any means for the transport of goods, to direct the delivery of the said means to another location and to open the said goods to verify the quantity and value of goods with invoices, books, records or documents relating to such goods to determine whether or not value added tax has been accounted for under the provisions of this Act; (b) to inspect and to require e lectronic access to any books, records, information and documents, including those contained in any computeris ed system, and to request a copy or extracts thereof, rel ating to the economic activity of any person; (c) without prejudice to the provisions relating to the duty of professional secrecy, to requ ire any person to give such information as may be requested for the purpose of determining whether any supplies have been made by or to that person or any third party on which that person may have information, or whether any intra-community acquisitions or importations have been made by that person or any third party on which that person may have information, or the value of any such supply, acquisition or importation, and to require the attendance of any person at the office of the C ommissioner for the purpose of providing such information; (d) to request the particulars including the name, surname, address and the production of a legally valid identification document of any person suspected to be in breach of any of the provi sions of this Act or of any regulations made under this Act; and (e) to require electronic access to any invoices issued or received electronically by a taxable person or non- taxable legal person identified for Value Added Tax purposes, established in Malta. Access to places of habitation.