Category: Chapter 4 – Returns and records (TAA)

Section 32 (TAA) – Retention period in case of audit, objection or appeal

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32.  Retention period in case of audit, objection or appeal

 

Despite section 29(3), if-

 

(a)     records, books of account or documents are relevant to an audit or investigation under Chapter 5 which the person subject to the audit or investigation has been notified of or is aware of; or

 

(b)     a person lodges an objection or appeal against an assessment or decision under section 104(2),

 

the person must retain the records, books of account or documents relevant to the audit, investigation, objection or appeal until the audit or investigation is concluded or the assessment or the decision becomes final.

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.