Cabinet Decision No. 39 of 2019, Article 38, grants judicial police powers to tax officers. They may enter business premises during working hours without prior notice to inspect records, accounts, and physical locations. If violations are suspected, entry outside business hours is permitted. Taxpayers have the right to request official identification, be present during inspections, and receive copies of any seized documents. These powers are designed to facilitate effective monitoring and data collection to ensure full compliance with the Qatar Income Tax Law 24 of 2018.