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Is the Inland Revenue Department a law enforcement agency? Can I open the employee's computer at will?
To tell you clearly, yes (I am not a member of the tax authorities)

According to the Tax Administration Law, the tax authorities have the right to check financial-related computers, account books, records and other materials, and even take them away. Of course, things outside the finance department have no right to take away. As long as you put them in the finance department, you have the right to check them. So don't put some record books related to the small treasury in the finance department!