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.|
Join our mailing list!