Section 97, The Goods and Services Tax Act, 2009

(1) If the Commissioner-General has reasonable groundsto suspect a breach of this Act has or will occur and for the purposes of investigating the suspected breach the Commissioner-General or a tax officer authorised in writing by the Commissioner-General– 102 103 enter and search. (a) shall, at all times and without notice, have full and free access to any premises, place, property, book, record, computer or electronic storage devices; (b) may make an extract or copy of a book, record or computer-stored information to which access is obtained under paragraph (a); (c) may seize a book, record or other document that, in the opinion of the Commissioner- General or tax officer, affords evidence that may be material in determining the GST liability of a taxpayer; (d) may retain a book, record or other document seized under paragraph (c) for as long as it may be required for determining a taxpayer’s GST liability or for a proceeding under this Act; and (e) may, if a hard copy or electronic copy of information stored on a computer or electronic storage device is not provided, seize and retain the computer or the device for as long as is necessary to copy the information required. (2) A tax officer is not entitled to enter or remain on premises or a place if on request by the owner or lawful occupier the officer is unable to produce the Commissioner-General’s written authorisation permitting the officer to exercise the powers under subsection (1). (3) The Commissioner-General may request police officers or other persons authorised by him to be present for the purposes of exercising powers under this section. (4) The owner or lawful occupier of the premises or place to which an exercise of power under subsection (1) relates shall provide all reasonable facilities and assistance to the Commissioner- General or authorised tax officer. (5) A person whose books, records or electronic storage devices have been seized under subsection (1) may examine them and make copies, at his expense, during office hours. (6) The Commissioner-General or authorised officer shall provide a receipt in duplicate, the original to be retained by the person, for all records, books or computers removed and retained under this section and he shall return them to the person from whom they were removed or retained, or the person’s representative or the owner within 14 days of the conclusion of the audit, investigation or related proceedings. (7) This section has effect notwithstanding– (a) any enactment relating to privacy, privilege or the public interest with respect to access to premises or places or the production of property, books, records or computer-stored information; or (b) any contractual duty of confidentiality.