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

Chapter 5 : Information Gathering

Part D : Search and seizure

62. Search of premises not identified in warrant


(1) If a senior SARS official has reasonable grounds to believe that—
(a) the relevant material referred to in section 60(1)(b) and included in a warrant is at premises not identified in the warrant and may be removed or destroyed;
(b) a warrant cannot be obtained in time to prevent the removal or destruction of the relevant material; and
(c) the delay in obtaining a warrant would defeat the object of the search and seizure,

a SARS official may enter and search the premises and exercise the powers granted in terms of this Part, as if the premises had been identified in the warrant.


(2) A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for purposes of trade, under this section without the consent of the occupant.