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

Chapter 5 : Information Gathering

Part D : Search and seizure

65. Person's right to examine and make copies


(1) The person to whose affairs relevant material seized relates, may examine and copy it.


(2) Examination and copying must be made—
(a) at the person's cost in accordance with the fees prescribed in accordance with section 92(1)(b) of the Promotion of Access to Information Act;
(b) during normal business hours; and
(c) under the supervision determined by a senior SARS official.