Article 61 establishes the tax Department's authority to access information. It mandates that all persons and government bodies must furnish any tax-related information requested by the Authority for domestic taxation purposes or to fulfil international treaty obligations. The Regulations will stipulate penalties for non-compliance. The Department is empowered to conduct field examinations of a taxpayer's records during working hours. Furthermore, it requires all parties to provide details of contracts with the private sector within three months of their conclusion. Failure to report these contract details may result in joint liability for any tax due on the contract.