Commodity Tax Act Article 27

In the case a taxpayer is suspected of tax evasion and committing a crime, the competent tax authority shall apply to the justice agency stating the fact for issuing a search order to search for accounting books, documents and evidential objects under the supervision of police officers or autonomy personnel. The accounting books, documents and evidential objects as obtained during the search process shall be carried back by personnel involved in the search to the competent tax authority office to be handled according to regulations.The justice agency shall issue the search order upon receipt of the application of the competent tax authority as long as the application is considered reasonable. The competent tax authority shall carry out the search in ten days from issuance of the search order and then return the search order to justice agency.