Article 22 expands the Authority's information-gathering powers, allowing it to request any person to submit specific physical or digital records. This includes documents, information, full accounts, books of accounts, and statements of assets and liabilities. These requests can pertain to the tax liability of the person being asked or the liability of any other person. Compliance is mandatory within the time limit set in the Authority's notice. This provision is vital for conducting thorough audits and verifying the financial position of taxpayers through primary source documentation.