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

Chapter 5 : Information Gathering

Part C : Inquiries

52. Inquiry proceedings


(1) The presiding officer determines the conduct of the inquiry as the presiding officer thinks fit.


(2) The presiding officer must ensure that the recording of the proceedings and evidence at the inquiry is of a standard that would meet the standard required for the proceedings and evidence to be used in a court of law.


(3) A person has the right to have a representative present when that person appears as a witness before the presiding officer.