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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

48. Field audit or criminal investigation


(1) A SARS official named in an authorisation referred to in section 41 may require a person, with prior notice of at least 10 business days, to make available at the person's premises specified in the notice relevant material that the official may require to audit or criminally investigate in connection with the administration of a tax Act in relation to the person or another person.


(2) The notice referred to in subsection (1) must—
(a) state the place where and the date and time that the audit or investigation is due to start (which must be during normal business hours); and
(b) indicate the initial basis and scope of the audit or investigation.


(3) SARS is not required to give the notice if the person waives the right to receive the notice.


(4) If a person at least five business days before the date listed in the notice advances reasonable grounds for varying the notice, SARS may vary the notice accordingly, subject to conditions SARS may impose with regard to preparatory measures for the audit or investigation.


(5) 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.