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

Chapter 5 : Information Gathering

Part C : Inquiries

56. Confidentiality of proceedings


(1) An inquiry under this Part is private and confidential.


(2) The presiding officer may, on request, exclude a person from the inquiry if the person's attendance is prejudicial to the inquiry.


(3) Section 69 applies with the necessary changes to persons present at the questioning of a person, including the person being questioned.


(4) Subject to section 57(2), SARS may use evidence given by a person under oath or solemn declaration at an inquiry in a subsequent proceeding involving the person or another person.