45.  Inspection

 

(1)     A SARS official may, for the purposes of the administration of a tax Act and without prior notice, arrive at a premises where the SARS official has a reasonable belief that a trade or enterprise is being carried on and conduct an inspection to determine only-

 

(a)     the identity of the person occupying the premises;

 

(b)     whether the person occupying the premises is registered for tax;

 

(bA)   whether the physical address of an applicant, as reflected on the application for registration or approval, exists and the premises at the address are suitable for conducting the activities reflected in the application; or

 

(c)     whether the person is complying with sections 29 and 30.

[Subsection (1) substituted by section 16 of Act 4 of 2026]