Investigation authorisation requires officer to meet minimum rank before investigating VAT offences; Commissioner controls authorisation. Authorization to investigate offences under the Act is conditioned on a minimum rank requirement: the Commissioner may not delegate investigative ... Summary
Investigation authorisation requires officer to meet minimum rank before investigating VAT offences; Commissioner controls authorisation.
Authorization to investigate offences under the Act is conditioned on a minimum rank requirement: the Commissioner may not delegate investigative authority under section 92 to any officer below the rank of Assistant Value Added Tax Officer.
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