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

Chapter 5 : Information Gathering

Part C : Inquiries

57. Incriminating evidence


(1) A person may not refuse to answer a question during an inquiry on the grounds that it may incriminate the person.


(2) Incriminating evidence obtained under this section is not admissible in criminal proceedings against the person giving the evidence, unless the proceedings relate to—
(a) the administering or taking of an oath or the administering or making of a solemn declaration;
(b) the giving of false evidence or the making of a false statement; or
(c) the failure to answer questions lawfully put to the person, fully and satisfactorily.