(1) Public officials engaged in the work regarding value-added tax may, if necessary for performing their duties related to value-added tax, make inquiries about matters related to the value-added tax of the persons liable to pay tax, persons conducting transactions with them, or trade associations or other similar organizations to which the persons liable to pay tax belong, or conduct investigations into their account books, documents, and other articles.
(2) The heads of tax offices having jurisdiction over the places of tax payment may, for tax perpetuation or investigations regarding value-added tax, direct the persons liable to pay such tax to submit their account books, documents, or other articles or to comply with other necessary requests.
(3) When public officials engaged in the work regarding value-added tax make any inquiry or conduct any investigation under paragraph (1), they shall carry documents certifying their authority as investigators and present them to interested persons.
(4) In applying paragraph (1) or (2), no public officials engaged in the work regarding value-added tax shall abuse their authority for any purpose, etc. outside the scope of their duties. <Newly Inserted on Dec. 31, 2018>