With the approval of an Authorised Officer, the officer can apply to the Tribunal for their approval of a visit to the business premises. Approval will be sought from the Tribunal if entry to the business premises has been, or is expected to be, refused.
The object of seeking the Tribunal’s approval is to deter non-compliance. A penalty can be imposed on a taxpayer who obstructs a visit that has been approved by the Tribunal.
At the same time as seeking the Tribunal’s approval for the inspection visit, the officer will also seek approval for a taxpayer notice to make the records available at the premises if they are required there for inspection. By obtaining the Tribunal’s approval, the officer ensures that no appeal can be made against any of the requirements in the notice.
If the officer is given the Tribunals’ approval for an inspection visit, the terms of the approval must be observed. If the approval was for an announced visit, the officer cannot instead decide to make an unannounced visit.