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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.