2. Regulations regarding Depreciation for Income Tax Purposes, No.15, 1965
   
   
3. Regulations regarding Income Tax Deductions at Source from Salaries, No.16, 1965
   
   
4. Regulations regarding Income Tax (Bookkeeping), 1988 (which adopted the regulations regarding Bookkeeping, 1985)
   
   
5. Regulations regarding Income Tax (Forms Required for Deductions at Source), 1987
   
   
6. Regulations regarding Income Tax (Determining Payments for Services or Goods and for Contracting as an Income) , 1978
   
   
7. Regulations regarding Income Tax (Deduction at Source from Payments for Services or Goods and for Contracting), 1978
   
   
8. Regulations regarding Income Tax (Determining Payments for Construction Work and Shipping as an Income), 1986
   
   
9. Order regarding Encouragement of Capital Investment, No.1342, 1991 - with regard to income tax exemptions; except for articles 26, 27 and 28
   
   

29 and 30 - will be subject to the principles regarding tax enforcement

Appendix B

Tax Enforcement

1. With regard to tax enforcement, the Palestinian Authority shall have the powers and responsibilities set out in this Appendix, except in relation to criminal offenses.
   
   
2. Gathering of Information
   
   

Concerning gathering of information, the Palestinian Authority shall be authorized to:

1. demand and seize documents, information and other relevant financial records from the assessee and any relevant third party.
   
   
2. require the appearance of any person at the taxation authorities' offices in the West Bank and require that person to provide all relevant reports and documents; and
   
   
3. enter any permanent place of business or residence of any person being assessed.
   
   

3. Tax Collection

For the purpose of tax collection, the Palestinian Authority shall be authorized to take the following measures:

1. attachments not relating to immovable property effected by the service of documents without requiring any physical action, such as bank accounts;
   
   
2. attachment of monies and chattels in the debtor's permanent place of business or residence only;
   
   
3. public auctions of the attached property or assets;

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