Acts Online
GT Shield

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

Chapter 5 : Information Gathering

Part C : Inquiries

58. Inquiry not suspended by civil or criminal proceedings


Unless a court orders otherwise, an inquiry relating to a person referred to in section 51(1)(a) must proceed despite the fact that a civil or criminal proceeding is pending or contemplated against or involves the person, a witness or potential witness in the inquiry, or another person whose affairs may be investigated in the course of the inquiry.