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

Chapter 4 : Returns and Records

Part A : General

33. Translation


(1) In the case of information that is not in one of the official languages of the Republic, a senior SARS official may by notice require a person who must furnish the information to SARS, to produce a translation in one of the official languages determined by the official within a reasonable period.


(2) A translation referred to in subsection (1) must—
(a) be produced at a time and at the place specified by the notice; and
(b) if required by SARS, be prepared and certified by a sworn and accredited translator or another person approved by the senior SARS official.