Power to take samples authorises tax officers to collect goods samples from taxable persons and issue receipts for compliance. The Commissioner or an authorised officer may take samples of goods from any taxable person's possession when considered necessary for GST administration, ... Summary
Power to take samples authorises tax officers to collect goods samples from taxable persons and issue receipts for compliance.
The Commissioner or an authorised officer may take samples of goods from any taxable person's possession when considered necessary for GST administration, and must provide a receipt for any samples taken to ensure record-keeping and chain-of-custody.
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