Article 32

The taxation authorities shall have the right to conduct the following tax inspections:

(1) Inspecting the taxpayer's account books, book-keeping documents, statements and related materials, and inspection of the withholding agent's withholding and collecting account books, book-keeping documents and related materials;

(2) Visiting the taxpayer's production and operations sites and goods storage sites for inspection of the taxpayer's taxable commodities, goods or other assets and for inspection of the withholding agent's business operations pertinent to withholding and collection of taxes;

(3) Ordering a taxpayer or withholding agent to supply documentation, evidence and related materials in connection with tax payment or tax withholding and collection;

(4) Inquiring upon the taxpayer, withholding agent about the issues and situations relating to tax payment or tax withholding and collecting;

(5) Visiting stations, wharves, airports, postal and telecommunications enterprises and their subsidiaries for inspection of the relevant documentary certificates, documents and related materials of the taxable commodities, goods or other assets consigned and sent by the taxpayer;

(6) Checking with the deposits accounts of a taxpayer engaged in production and operations and of a withholding agent at banks or other financial institutions, with the approval of the director of a tax bureau (branch) above the county level and upon presentation of a certificate in a nationwide uniform format permitting an inspection of deposits accounts; when checking with the savings deposits of a taxpayer engaged in production and operations, a county or municipal sub-ranch or a municipal branch shall verify the figures and designate its subsidiary savings offices to provide information.