Article 22-24Preparation of Written Evidence

①When the competent tax collection official has conducted questioning under the provisions of this Subsection, the official must prepare a record thereof, have the person questioned inspect it or read it aloud to that person, ask whether there are any errors, and, if the person questioned has made a statement of addition, deletion or alteration, enter that statement in the record, and sign and seal it together with the person questioned; provided, however, that if the person questioned does not sign and seal it or is unable to do so, it suffices to add a note to that effect.

③When the competent tax collection official has conducted an on-site inspection, search, seizure or seizure with a recording order under the provisions of this Subsection, the official must prepare a record thereof, show it to the witness, and sign and seal it together with the witness; provided, however, that if the witness does not sign and seal it or is unable to do so, it suffices to add a note to that effect.