Chapter IX: Department employees And their duties

Article 38: 

For the purposes of enactment of this Law and the executive decrees hereof , The Department Officers, whose jobs are determined by a decree from the Minister of Justice in agreement with the Minister, may have the capacity of Law Officers . Such officers may, by a written warrant from the Commissioner or any person so authorized, inspect the laboratories, factories, warehouses, shops and firms dealing in taxable goods and services and such Officers may, in case of sequestration, seek assistance from other authorities if necessary .

Article 39:

The Department Officers who have the capacity of Law Officers may view whatsoever papers, documents, books, records, invoices and instruments related to the Tax and seize same in the presence of an evidence for an offence against the provisions of this Law . Such Officers may , by a written warrant from the Commissioner or any person so authorized, take specific samples from goods for analysis or inspection .

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