Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 4 : Returns and Records
Part A : General
|(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.|
Join our mailing list!