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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 5 : Information Gathering

Part B : Inspection, request for relevant material, audit and criminal investigation

45. Inspection


(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
(c) whether the person is complying with sections 29 and 30.


(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.