Search and seizure procedures tightened to require higher administrative approvals and safeguards against taxpayer harassment. Search and seizure actions must follow tightened oversight: DGsIT (Inv.) must approve issuance and extensions of warrants and restraint orders, monitor searches, and ensure seizures target undisclosed assets by equipping search parties with declared asset information. Operational safeguards require adherence to time limits, completion of appraisal reports before new searches, prohibition on press disclosure, and quarterly reporting of actual seizures versus projections. A central Data Bank is to be developed for assessment data and top taxpayer lists. The Taxpayers Charter and annexed rights and duties must be provided to persons searched to prevent harassment.
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Search and seizure procedures tightened to require higher administrative approvals and safeguards against taxpayer harassment.
Search and seizure actions must follow tightened oversight: DGsIT (Inv.) must approve issuance and extensions of warrants and restraint orders, monitor searches, and ensure seizures target undisclosed assets by equipping search parties with declared asset information. Operational safeguards require adherence to time limits, completion of appraisal reports before new searches, prohibition on press disclosure, and quarterly reporting of actual seizures versus projections. A central Data Bank is to be developed for assessment data and top taxpayer lists. The Taxpayers Charter and annexed rights and duties must be provided to persons searched to prevent harassment.
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