Authority employees vested with judicial enforcement powers may, at any time during official working hours, enter a Tax Warehouse, the Registrant's business premises and any other place connected with activities involving Excise Goods for inspection and control. In particular they may inspect and copy the records, books and documents in Article 48, interview and question employees, examine all technical, financial and administrative aspects of the activity, and take any measure necessary for the purposes of the Law. The Licensee and Registrant must provide everything enabling them to perform their work.
Interpretation and application must be checked against the official Arabic text and the current version.