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

Chapter 4 : Returns And Records

Part A : General

32. Retention period in case of audit, objection or appeal


Despite section 29(3), if—

(a) records, books of account or documents are relevant to an audit or investigation under Chapter 5 which the person, subject to the audit or investigation has been notified of or is aware of; or
(b) a person lodges an objection or appeal against an assessment or decision under section 104(2),

the person must retain the records, books of account or documents relevant to the audit, investigation, objection or appeal until the audit or investigation is concluded or the assessment or the decision becomes final.


[Section 32 substituted by section 44 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]