The Regulation shall prescribe the rules and systems necessary to control the accounting records, books, documents, computer systems and other resources used by a registrant in carrying on an activity involving excise goods. Authority employees having judicial-enforcement powers may enter the registrant's business premises and inspect accounting records and books, financial statements, income statements, documents, data and other materials related to the application of this Law, and obtain copies of them. A registrant may not prevent or attempt to prevent an Authority employee from performing the functions and exercising the powers assigned under this Law, and may not refuse to provide any data, information, records, documents or other materials requested by the Authority.
Interpretation and application must be checked against the official Arabic text and the current version.