Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 5 : Information Gathering
Part B : Inspection, request for relevant material, audit and criminal investigation
|(1)||A SARS official may, for the purposes of the administration of a tax Act and without prior notice, arrive at a premises where the SARS official has a reasonable belief that a trade or enterprise is being carried on and conduct an inspection to determine only—|
|(a)||the identity of the person occupying the premises;|
|(b)||whether the person occupying the premises is registered for tax; or|
|(2)||A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for the purposes of trade, under this section without the consent of the occupant.|
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