Author: admin_kmos

Section 56 (TAA) – Confidentiality of proceedings

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56.    Confidentiality of proceedings

 

(1)     An inquiry under this Part is private and confidential.

 

(2)     The presiding officer may, on request, exclude a person from the inquiry if the person’s attendance is prejudicial to the inquiry.

 

(3)     Section 69 applies with the necessary changes to persons present at the questioning of a person, including the person being questioned.

 

(4)     Subject to section 57(2), SARS may use evidence given by a person under oath or solemn declaration at an inquiry in a subsequent proceeding involving the person or another person.

Section 53 (TAA) – Notice to appear

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53.    Notice to appear

 

(1)     The presiding officer may, by notice in writing, require a person, whether or not chargeable to tax, to-

 

(a)     appear before the inquiry, at the time and place designated in the notice, for the purpose of being examined under oath or solemn declaration, and

 

(b)     produce any relevant material in the custody of the person.

 

(2)     If the notice requires the production of relevant material, it is sufficient if the relevant material is referred to in the notice with reasonable specificity.

Section 52 (TAA) – Inquiry proceedings

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52.    Inquiry proceedings

 

(1)     The presiding officer determines the conduct of the inquiry as the presiding officer thinks fit.

 

(2)     The presiding officer must ensure that the recording of the proceedings and evidence at the inquiry is of a standard that would meet the standard required for the proceedings and evidence to be used in a court of law.

 

(3)     A person has the right to have a representative present when that person appears as a witness before the presiding officer.

Section 51 (TAA) – Inquiry order

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51.    Inquiry order

(1)     A judge may grant the order referred to in section 50(1) if satisfied that there are reasonable grounds to believe that-

(a)     a person has-

(i)     failed to comply with an obligation imposed under a tax Act;

(ii)    committed a tax offence; or

(iii)    disposed of, removed or concealed assets which may fully or partly satisfy an outstanding tax debt; and

(b)     relevant material is likely to be revealed during the inquiry which may provide proof of the failure to comply, of the commission of the offence or of the disposal, removal or concealment of the assets.

[Subsection (1) substituted by section 45 of Act 23 of 2015 effective on 8 January 2016]

(2)     The order referred to in subsection (1) must-

(a)     designate a presiding officer before whom the inquiry is to be held;

(b)     identify the person referred to in subsection (1)(a);

(c)     refer to the alleged non-compliance, the commission of the offence or the disposal, removal or concealment of assets to be inquired into;

(d)     be reasonably specific as to the ambit of the inquiry; and

(e)     be provided to the presiding officer.

[Subsection (2) substituted by section 45 of Act 23 of 2015 effective on 8 January 2016]

(3)     A presiding officer must be a legal practitioner appointed to the panel described in section 111.

[Subsection (3) substituted by section 18 of Act 43 of 2024]

Section 50 (TAA) – Authorisation for inquiry

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50.    Authorisation for inquiry

 

(1)     A judge may, on application made ex parte and authorised by a senior SARS official grant an order in terms of which a person described in section 51(3) is designated to act as presiding officer at the inquiry referred to in this section.

 

(2)     An application under subsection (1) must be supported by information supplied under oath or solemn declaration, establishing the facts on which the application is based.

 

(3)     A senior SARS official may authorise a person to conduct an inquiry for the purposes of the administration of a tax Act.

Section 49 (TAA) – Assistance during field audit or criminal investigation

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49.    Assistance during field audit or criminal investigation

(1)     The person on whose premises an audit or criminal investigation is carried out and any other person on the premises, must provide such reasonable assistance as is required by SARS to conduct the audit or investigation, including-

(a)     making available appropriate facilities, to the extent that such facilities are available;

(b)     answering questions relating to the audit or investigation including, if so required, in the manner referred to in section 46(7); and

[Paragraph (b) substituted by section 44 of Act 23 of 2015 effective on 8 January 2016]

(c)     submitting relevant material as required.

(2)     No person may without just cause-

(a)     obstruct a SARS official from carrying out the audit or investigation; or

(b)     refuse to give the accessor assistance as maybe required under subsection(1).

(3)     The person may recover from SARS after completion of the audit or criminal investigation (or, at the person’s request, on a monthly basis) the costs for the use of photocopying facilities in accordance with the fees prescribed in section 92(1)(b) of the Promotion of Access to Information Act.

Section 48 (TAA) – Field audit or criminal investigation

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48.    Field audit or criminal investigation

 

(1)     A SARS official named in an authorisation referred to in section 41 may require a person, with prior notice of at least 10 business days, to make available at the person’s premises specified in the notice relevant material that the official may require to audit or criminally investigate in connection with the administration of a tax Act in relation to the person or another person.

 

(2)     The notice referred to in subsection (1) must-

 

(a)     state the place where and the date and time that the audit or investigation is due to start (which must be during normal business hours); and

  

(b)     indicate the initial basis and scope of the audit or investigation.

 

(3)     SARS is not required to give the notice if the person waives the right to receive the notice.

 

(4)     If a person at least five business days before the date listed in the notice advances reasonable grounds for varying the notice, SARS may vary the notice accordingly, subject to conditions SARS may impose with regard to preparatory measures for the audit or investigation.

 

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