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税务局赢得了申诉专员的认可,可以自由进入任何它认为税务文件资料有可能被破坏的住宅,汽车和工作场所。
在申诉专员陪同100名税务稽查人员在四个州搜查住所展开税务稽查活动后,赞同了税务局的做法,在搜查时税务局只需要锁匠的配合而无需法庭的搜查令。
申诉专员说每次搜查时税务官员都出示了证件,许可和税法的小册子。
税务官员告诉居民除了文件的位置,他们无需回答其他任何问题。他们可以自由选择回答所有的问题。
申诉专员说税务局非常慎重的使用他们的权利,建立了完善的制度和守则规范官员的行动。这是10年内申诉专员第二次调查税局行使税法赋予的搜查权利,我们再次确认了纳税人可以放心税局在合理的使用他们的权利。
估计税局每年进行28万次类似的搜查行动。
http://www.smh.com.au/national/t ... vn.html?autostart=1
THE Tax Office has been given a ''tick of approval'' to break into homes, cars and workplaces where it believes documents are at risk of being destroyed.
The visits, which involve locksmiths and do not need court-issued warrants, have received the all-clear from the Ombudsman after an investigation in which his staff accompanied 100 tax officers on a co-ordinated raid on homes, cars and workplaces in four states.
Ombudsman John McMillan said at each site the officers flashed ''wallet authorities'' and provided the people they met with signed approvals and a brochure about tax law.
''The ATO officers advised the building occupiers that they were under no obligation to answer any questions other than those regarding the location of the documents. The building occupiers elected to answer all questions freely,'' the report says.
Professor McMillan said the Tax Office took the use of its powers seriously and had established sound guidelines and manuals to assist its staff to apply the powers. ''This is the second Ombudsman investigation into the ATO's access without notice powers in the past 10 years and it confirms that taxpayers can feel confident that the ATO is exercising these powers in the manner in which it should.''
The Tax Office was unable to tell Professor McMillan how many raids it conducted each year, saying it had kept ''no central register of records in relation to the use of access powers''.
It has undertaken to start collecting the information and publish it in its annual report.
An earlier Senate report found that the ATO conducted as many as 280,000 raids without warrants yearly.
''This volume of monitoring activity could not be conducted under a warrant-based system without a very large increase in resources or a substantial reduction in monitoring,'' it said.
''This in turn would lead to losses in revenue.'' |
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