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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

49. Assistance during field audit or criminal investigation


(1) The person on whose premises an audit or criminal investigation is carried out and any other person on the premises, must provide such reasonable assistance as is required by SARS to conduct the audit or investigation, including—
(a) making available appropriate facilities, to the extent that such facilities are available;
(b) answering questions relating to the audit or investigation including, if so required, in the manner referred to in section 46(7); and

[Section 49(1)(b) substituted by section 44 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

(c) submitting relevant material as required.

[Section 49(1) substituted by section 51(a) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]


(2) No person may without just cause—
(a) obstruct a SARS official from carrying out the audit or investigation; or
(b) refuse to give the access or assistance as may be required under subsection (1).


(3) The person may recover from SARS after completion of the audit or criminal investigation (or, at the person's request, on a monthly basis) the cost for the use of photocopying facilities in accordance with the fees prescribed in section 92(1)(b) of the Promotion of Access to Information Act.

[Section 49(3) substituted by section 51(b) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]