Tobacco and Alcohol Tax Act Article 15

In the event that a tobacco or alcohol case is suspected of tax evasion and committing a crime, the competent tax authority shall state the facts and apply to the judicial authority to issue a search warrant and, in conjunction with the local police or self-governing personnel, enter the premises where the accounting books, documents or evidence are kept in order to conduct a search. During the search, persons who are not personnel of the aforesaid agencies shall not be allowed to participate in it. The relevant accounting books, documents or evidence obtained from the search shall all be taken back by the personnel participating in the search to the said competent tax authority for processing according to act.When the judicial authority receives the application referred to in the preceding paragraph from the competent tax authority and considers it reasonable, it shall promptly issue the search warrant; the competent tax authority shall complete the search within 10 days after the search warrant has been issued and shall return the search warrant to the judicial authority.