31.  Inspection of records

 

The records, books of account and documents referred to in section 29  whether in the form referred to in section 30(1) or in a form authorised under section 30(2), must at all reasonable times during the required periods under section 29, be open for inspection by a SARS official in the Republic for the purpose of-

 

(a)     determining compliance with the requirements of sections 29  and 30; or

 

(b)     an inspection, audit or investigation under Chapter 5.