Legal Enforcement Against Business Crimes PDF

Legal Enforcement against Business Crimes 3.1 Prosecution Authorities / Powers Power of Interview The prosecution authorities referred to above (and their deputies) can conduct interviews during the hearings of the case or during the course of their investigations. They can receive the statements...

Legal Enforcement against Business Crimes 3.1 Prosecution Authorities / Powers Power of Interview The prosecution authorities referred to above (and their deputies) can conduct interviews during the hearings of the case or during the course of their investigations. They can receive the statements under oath or take oral evidence of witnesses. Through subpoenas, the prosecuting authorities can also summon witnesses to appear and testify under oath, and the attendance or evidence of an absent or recalcitrant witness can be enforced by application to any trial court (section 9[b], Prosecution Service Act 2010). For violations of the Tax Code, the Commissioner of Internal Revenue can summon those liable for tax or those required to file a return (as well as other related officers/employees) to appear before the Commissioner or his representative at a time and place specified in the summons and produce such books, papers, records, or other data, and give testimony (section 5(C), Tax Code).