The following are the powers of the CIR except:

a.) After a return has been filed or when no return is filed, the CIR may authorize the examination of any taxpayer, and the assessment of the correct amount of tax.

b.) The CIR has the power to issue Summons or Subpoena Duces Tecum to a taxpayer, an officer or employee of a taxpayer, or to any person having possession of records relating to the business of a taxpayer.

c.) The CIR-has the power to take the testimony of a person, under oath, that may be relevant or material to the inquiry.

d.) The CIR has the power to inquire into a taxpayer's bank deposits in all instances