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.|
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