Article 23 bis authorizes the Tax Authority to conduct on-site examinations of a taxpayer's records, including accounts, lists of assets, and other data for assessment or collection purposes. These examinations must take place at the taxpayer's place of business during standard working hours. The taxpayer must be notified in advance according to the rules in the Executive Regulations. This on-site access is subject to certain limitations (Articles 25 and 27) but provides a direct method for the Authority to verify the physical existence of assets and the accuracy of local accounting entries.