The Criminal Procedures Regulation has been published by MIRA

MIRA has published the criminal procedures regulation via the gazette on 16 November 2020.

The regulation is created under the Criminal Procedures Act and contains the procedures that would be followed by MIRA while conducting investigations concerning tax offenses. MIRA clarifies that this regulation does not allow MIRA any additional powers that are not already specified in the Criminal Procedures Act. MIRA was established as a separate and independent legal entity under the Tax Administration Act which was ratified during 2010.

According to MIRA, this regulation outlines the procedures concerning reporting tax related offenses and how MIRA would process such complains. Additionally, the regulation also includes the procedures for conducting interrogations. Furthermore, MIRA informs that the regulation specifies the procedures that would be followed by MIRA in conducting inspections, confiscating items, confiscating passports and monitoring and freezing bank accounts of persons involved in tax related offenses.

 

18 Nov 20