Rulemaking power for foreign travel tax enables rules on assessment, collection, enforcement, adjudication and refunds. The Central Government may make rules to implement the foreign travel tax Chapter, including rules on assessment and collection, charges to carriers, modes of payment, notice and recovery mechanisms (including recovery as an arrear of land revenue), and refund procedures; allocation of adjudicatory and enforcement functions to authorities with powers to enter, inspect and search carriers' conveyances and premises and examine documents, subject to applicable Code of Criminal Procedure search provisions; and procedures for penalty adjudication, appeal, revision, fees and other matters necessary for implementation.