GTL Summary:

Article 40 of Decree-Law No. 157 of 2024 establishes the legal basis for granting judicial police authority to specific Tax Department employees. This status, conferred by a Ministerial decision, empowers these officials with significant enforcement capabilities. Authorised personnel can access all locations where taxpayers conduct business activities or store records and documents. The primary objective is to facilitate comprehensive reviews, audits, and the identification of tax violations related to the QDMTT framework. To support their duties, these employees are explicitly permitted to seek assistance from regular police officers, ensuring effective compliance and investigation.