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

Chapter 5 : Information Gathering

Part C : Inquiries

50. Authorisation for inquiry


(1) A judge may, on application made ex parte and authorised by a senior SARS official grant an order in terms of which a person described in section 51(3) is designated to act as presiding officer at the inquiry referred to in this section.

[Section 50(1) substituted by section 47 of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]


(2) An application under subsection (1) must be supported by information supplied under oath or solemn declaration, establishing the facts on which the application is based.


(3) A senior SARS official may authorise a person to conduct an inquiry for the purposes of the administration of a tax Act.