| (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; |
| (bA) |
whether the physical address of an applicant, as reflected on the application for registration or approval, exists and the premises at the address are suitable for conducting the activities reflected in the application; or |
[Section 45(1) substituted by section 16 of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447, dated 1 April 2026]
| (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. |
National Health Act, 2003
