Category: Part C – Inquiries (TAA)

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 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 person appointed to the panel described in section 111.

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.

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 57 (TAA) – Incriminating evidence

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57.    Incriminating evidence

 

(1)     A person may not refuse to answer a question during an inquiry on the grounds that it may incriminate the person.

 

(2)     Incriminating evidence obtained under this section is not admissible in criminal proceedings against the person giving the evidence, unless the proceedings relate to-

 

(a)     the administering or taking of an oath or the administering or making of a solemn declaration;

 

(b)     the giving of false evidence or the making of a false statement; or

 

(c)     the failure to answer questions lawfully put to the person, fully and satisfactorily.

Section 58 (TAA) – Inquiry not suspended by civil or criminal proceedings

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58.    Inquiry not suspended by civil or criminal proceedings

 

Unless a court orders otherwise, an inquiry relating to a person referred to in section 51(1)(a) must proceed despite the fact that a civil or criminal proceeding is pending or contemplated against or involves the person, a witness or potential witness in the inquiry, or another person whose affairs may be investigated in the course of the inquiry.