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.