Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 5 : Information Gathering
Part A : General rules for inspection, verification, audit and criminal investigation
41. Authorisation for SARS official to conduct audit or criminal investigation
|(1)||A senior SARS official may grant a SARS official written authorisation to conduct a field audit or criminal investigation, as referred to in Part B.|
|(2)||When a SARS official exercises a power or duty under a tax Act in person, the official must produce the authorisation.|
|(3)||If the official does not produce the authorisation, a member of the public is entitled to assume that the official is not a SARS official so authorised.|
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