Tax Administration Act, 2011 (Act No. 28 of 2011)
Duty to Keep the Records, Books of Account or Documents in Terms of Section 29 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
6. Records kept by connected persons
Where the records, books of account or documents required to be kept in terms of paragraphs 4 and 5 are kept in the ordinary course of business by a connected person, a person will comply with the requirement to keep the records, books of account or documents provided the requirements under section 31 of the Tax Administration Act are met.