Cap. 406 Art. 53Inspections and requests for information.

The Commissioner shall, for the purpose of ensuring compliance with the provisions of this Act, have the power -

(a) to enter and inspect any premises where an economic activity is carried on or suspected to be carried on or where any goods, assets, books, records or documents relating to such activity are kept or suspected to be kept, and to stop, enter and inspect any means which is transporting goods or any means for the transport of goods, to direct the delivery of the said means to another location and to open the said goods to verify the quantity and value of goods with invoices, books, records or documents relating to such goods to determine whether or not value added tax has been accounted for under the provisions of this Act;

(b) to inspect and to require electronic access to any books, records, information and documents, including those contained in any computerised system, and to request a copy or extracts thereof, relating to the economic activity of any person;

(c) without prejudice to the provisions relating to the duty of professional secrecy, to require any person to give such information as may be requested for the purpose of determining whether any supplies have been made by or to that person or any third party on which that person may have information, or whether any intra-community acquisitions or importations have been made by that person or any third party on which that person may have information, or the value of any such supply, acquisition or importation, and to require the attendance of any person at the office of the Commissioner for the purpose of providing such information;

(d) to request the particulars including the name, surname, address and the production of a legally valid identification document of any person suspected to be in breach of any of the provisions of this Act or of any regulations made under this Act; and

(e) to require electronic access to any invoices issued or received electronically by a taxable person or non-taxable legal person identified for Value Added Tax purposes, established in Malta.