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The IRD has wide investigative powers. It is entitled to full and free access to your business premises without warrant and, with an access warrant, to private homes. It will normally notify an investigation and request information formally or informally. Failure to respond to information requests can lead to serious consequences, including criminal penalties. It is important to take advice on the scope of an information request to be sure that what is supplied conforms with the notice and that no competing interests (such as claims of privilege) are compromised.
If the IRD seeks access to premises without notice it now routinely seeks to gain access to computer records and to clone computer hard drives. It is important that procedures for this are agreed with the IRD and that information which is protected from disclosure is not disclosed unwittingly.
Sometimes as part of an investigation the IRD can compel a person to undergo an interview on oath which is recorded. You have no right against self incrimination in such interviews but you are entitled to legal representation and you should be advised by someone who is familiar with the IRD’s processes and with tax law.
Tax investigations are often on-going. They require the application of time, personnel and resources and have to be managed to ensure that they are conducted efficiently and with the least disruption to your business. It is best to arrange for information requests to come to one member of your staff and for them to be copied to a nominated adviser so that what is being sought is clear to all. An investigation diary should be kept to keep track of agreed deadlines. Copies of everything that is supplied to the IRD should be taken. Where the IRD has removed material for copying, strict agreements should be made to cover how the material will be used, who will see it, and how claims to non-disclosure are to be made and tested.
简单来说,IRD绝对有权利直接在你做生意的地方调查您,而且权利大过警方的搜查权。 |
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在艾美斯律师事务所,我们会为客户利益一争到底,敢于挑战司法的不公正。无论案件轻重,事无大小,意在执着,提供电话咨询。我们办理的案件领域包括房地产生意买卖,信托基金,各类移民案件,家庭法,刑事出庭,交通法,商业纠纷,法律意见,债务,公司法,合同,民事纠纷,小额度争议案件,谈判等各类法律服务。
办公室: 09-969 1493 传真: 09-969 1492
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