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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

74. General provisions with regard to information, documents or things (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) For the purposes of this section and sections 74A, 74B, 74C, 74D and 75

"administration of this Act" means the—

a) obtaining of full information in relation to any—
i) amount received by or accrued to any person;
ii) property disposed of for no consideration; and
iii) payment made or liability incurred by any person;
b) ascertaining of the correctness of any return, financial statement, document, declaration of facts, valuation or other information in the Commissioner’s possession;
c) determination of the liability of any person for any tax. duty or levy and any interest or penalty in relation thereto leviable under this Act
d) collecting of any such liability;
e) ascertaining whether an offence in terms of this Act has been committed;
f) ascertaining whether a person has, other than in relation to a matter contemplated in paragraphs (a), (b), (c), (d) and (e) of this definition, complied with the provisions of this Act;
g) enforcement of any of the Commissioner's remedies under this Act to ensure that any obligation imposed upon any person by or under this Act, is complied with; and
h) performance of any other administrative function which is necessary for the carrying out of the provisions of this Act;

"authorization letter" means a written authorisation granted by the Commissioner or by any person designated by the Commissioner for this purpose or occupying a post designated by the Commissioner for this purpose, to an officer to inspect audit, examine or obtain, as contemplated in section 74B, any information, documents or things;

"documents" include any document, book, record, account. deed, plan. instrument, trade list, stock list, affidavit, certificate, photograph, map drawing and any printout of information generated, sent received, stored, displayed or processed by electronic means;

"information" includes any electronic representations of information in any form;

"judge" means a Judge of the High Court and includes a judge in chambers;

"officer" means an officer contemplated in section 3(1);

"premises" include any building, premises, aircraft, vehicle, vessel or place;

"things" include any corporeal or incorporeal thing and any document relating thereto;

"warrant" means a written authorisation issued by a judge to search for and seize any information, documents or things under section 74D.


2) For the purposes of sections 74A, 74B, 74C and 74D, where any information, documents or things are not in one of the official languages, the Commissioner or any officer may by notice in writing require the taxpayer or, on the taxpayer's default, any other person, to produce. within a reasonable period, a translation thereof in one of the official languages determined by the Commissioner or such officer.


3) Any translation referred to in subsection (2) shall be—
a) produced al such time and premises as may be specified by the Commissioner or any officer; and
b) prepared and certified by a sworn translator or another person approved by the Commissioner or such officer.


4) For the purposes of sections 74C and 74D, the Commissioner may delegate the powers vested in him by those sections, to any other officer.