Section 62 — Enforcement of powers

SECTION 62: Enforcement of powers(1) The relevant tax authority may request the assistance of any of the law enforcement agencies in the discharge of its duties under this Act.

(2) The law enforcement officers shall aid and assist an authorised officer in the execution of any warrant of distrain and the levying of distrain.

(3) Any tax officer armed with the warrant issued by a judicial officer and accompanied by law enforcement officers, as may be determined by the Chief Executive Officer of the relevant tax authority, shall—

(a) enter any premises covered by such warrant and search for, seize and take possession of any book, document or other article used or suspected to have been used in the commission of an offence including the property or asset;

(b) inspect, make copies of or take extracts including digital copies from any book, record, document or computer, regardless of the medium used for their storage or maintenance;

(c) for the purpose of subsection (3) (a) and (b) of this section, the taxpayer shall provide passwords, access codes and other relevant information required to access the books, records, documents or computers;

(d) search any person who is in or on such premises;

(e) open, examine and search any article, container or receptacle;

(f) open any door or window of a premises and enter or otherwise forcibly enter the premises and every part of the premises; or

(g) remove by reasonable force any obstruction to such entry, search, seizure or removal.

(4) A person shall not be bodily searched under this section except by a person who is of the same gender as the person to be bodily searched.