Article 32 grants designated Authority employees the status of judicial officers, as authorized by the Attorney General and Minister. These officers have the power to detect, document, and report violations of the Income Tax Law and its Regulations. Crucially, they are legally authorized to enter business premises and associated annexes to perform inspections and other tasks necessary for law enforcement. This provides the General Tax Authority with the physical access and investigative authority required to verify compliance on-site and ensure that financial records match the physical reality of a taxpayer's business operations.