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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

47. Production of relevant material in person


(1) A senior SARS official may, by notice, require a person, whether or not chargeable to tax, an employee of the person or a person who holds an office in the person to attend in person at the time and place designated in the notice for the purpose of being interviewed by a SARS official concerning the tax affairs of the person, if the interview—
(a) is intended to clarify issues of concern to SARS—
(i) to render further verification or audit unnecessary; or
(ii) to expedite a current verification or audit; and
(b) is not for purposes of a criminal investigation.

[Section 47(1) substituted by section 43 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]


(2) The senior SARS official issuing the notice may require the person interviewed to produce relevant material under the control of the person during the interview.


(3) Relevant material required by SARS under subsection (2) must be referred to in the notice with reasonable specificity.


(4) A person may decline to attend an interview, if the distance between the place designated in the notice and the usual place of business or residence of the person exceeds the distance prescribed by the Commissioner by public notice.