Article 38

The Authority's officers, who are designated as judicial police officers according to the provisions of Article 32 of the Law, have the right, without prior notice, to enter the premises where the taxpayer conducts their business and its annexes during business hours to:

1. Conduct a field inspection of the business location during the taxpayer's working hours.

2. Examine records, accounts, and data stipulated in the Law and this Regulation, and take copies of them or seize them if necessary.

3. Examine books, records, and data of the taxpayer for the purpose of gathering information about another taxpayer.

In accordance with the provisions of clause (1) of this Article, if the Authority has reasonable grounds to believe that there is a violation of the provisions of the Law and this Regulation, the Authority's officers who are designated as judicial police officers have the right to enter the premises where the taxpayer conducts their activity and its annexes outside business hours.

The taxpayer subject to supervision and inspection has the right to:

1. Request the Authority's officers to display their official ID.

2. Be present during the inspection process.

3. Receive a copy of the books, records, and documents that have been seized.