Ελληνικά/Turkish
Republic of Cyprus EmblemTAX DEPARTMENT (INDIRECT TAXATION)TAX DEPARTMENT (INDIRECT TAXATION) Logo

Home Page | FAQ | Site Map | Links | Contact us
Search:  
Search
Advanced Search            

Information for Business


Ελληνικά

Back to Previous Page

PrintPrint






Powers of control and investigation of tax fraud

The VAT Commissioner and authorized VAT officers are empowered by the VAT legislation, among others, to:
· enter premises
· enter and inspect premises
· require the production of information
· inspect, copy and remove documents
· take samples of goods
· require security
Certain acts or omissions relevant to VAT constitute offences, for which penalties are imposed by the courts, over and above the administrative fines imposed by the VAT Commissioner. The powers of the VAT Commissioner in connection with the investigation of offences extend to searching the premises – with or without a warrant – and seizing conclusive evidence.




Download  Acrobat Reader







Top of Page

Best viewed with screen resolution 1024 x 768

© 2006 - 2095 Republic of Cyprus, Ministry of Finance,
TAX DEPARTMENT (INDIRECT TAXATIONS)
Home Page | Government Web Portal | Disclaimer | Webmaster