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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 4 : Returns and Records

Part A : General

31. Inspection of records


The records, books of account and documents referred to in section 29 whether in the form referred to in section 30(1) or in a form authorised under section 30(2), must at all reasonable times during the required periods under section 29, be open for inspection by a SARS official in the Republic for the purpose of—

(a) determining compliance with the requirements of sections 29 and 30; or
(b) an inspection, audit or investigation under Chapter 5.