Category: Tax Administration Act No. 28 of 2011

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 66 (TAA) – Application for return of seized relevant material or costs of damages

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66.    Application for return of seized relevant material or costs of damages

 

(1)     A person may request SARS to-

 

(a)     return some or all of the seized material; and

 

(b)     pay the costs of physical damage caused during the conduct of a search and seizure.

 

(2)     If SARS refuses the request, the person may apply to a High Court for the return of the seized material or payment of compensation for physical damage caused during the conduct of the search and seizure.

 

(3)     The court may, on good cause shown, make the order as it deems fit.

 

(4)     If the court sets aside the warrant issued in terms of section 60(1) or orders the return of the seized material, the court may nevertheless authorise SARS to retain the original or a copy of any relevant material in the interests of justice.

Section 33 (TAA) – Translation

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33.  Translation

 

(1)     In the case of information that is not in one of the official languages of the Republic, a senior SARS official may by notice require a person who must furnish the information to SARS, to produce a translation in one of the official languages determined by the official within a reasonable period.

 

(2)     A translation referred to in subsection (1) must-

 

(a)     be produced at a time and at the place specified by the notice; and

 

(b)     if required by SARS, be prepared and certified by a sworn and accredited translator or another person approved by the senior SARS official.

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 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.