Implementation of Geneva Conventions Act, 2012
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart A : General rules for inspection, verification, audit and criminal investigation41. 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. |
