Tax Collection Act Article 30

For the collection of information required for taxation, investigator(s) appointed by the tax authorities concerned or the Taxation Administration of the MOF may conduct an investigation into the relevant entity, organization, or individual, request the subject of an investigation to provide accounting books, receipts, or other relevant documents, or request the presence of a taxpayer at the office of the investigator(s) to answer questions, to which the subject of the investigation shall raise no objection.The investigation in the above paragraph shall not exceed the necessary scope for the collection of the information required for taxation.Where the subject of an investigation considers the manner of the investigation conducted by the investigator improper, he/she/it may request the authorities in which the investigator serves or the supervisory authorities to handle the same in an appropriate manner.The competent tax authorities or the Taxation Administration of the MOF shall issue receipts for receiving any and all accounting books, documentary evidence, or other relevant documents provided by the taxpayer and other related parties, and shall return the same to the provider(s) thereof within thirty (30) days from the date on which all such accounting books, documentary evidence, and other relevant documents are provided, unless there is a suspicion of tax evasion. Under special circumstances, the period of retention of such documents may be extended for another thirty (30) days, and shall be limited to only one extension, with the approval of the head of the competent tax authorities or of the Taxation Administration of the MOF.