63.    Search without warrant

 

(1)     A senior SARS official may without a warrant exercise the powers referred to in section 61(3)-

 

(a)     if the owner or person in control of the premises so consents in writing; or

 

(b)     if the senior SARS official on reasonable grounds is satisfied that-

 

(i)      there may be an imminent removal or destruction of relevant material likely to be found on the premises;

 

(ii)     if SARS applies for a search warrant under section 59, a search warrant will be issued; and

 

(iii)    the delay in obtaining a warrant would defeat the object of the search and seizure.

 

(2)     A SARS official must, before carrying out the search, inform the owner or person in control of the premises-

 

(a)     that the search is being conducted under this section; and

 

(b)     of the alleged failure to comply with an obligation imposed under a tax Act or tax offence that is the basis for the search.

 

(3)     Section 61(4) to (8) applies to a search conducted under this section.

 

(4)     A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for purposes of trade, under this section without the consent of the occupant.

 

(5)     If the owner or person in control of the premises is not present, the SARS official must inform such person of the circumstances referred to in subsection (2) as soon as reasonably possible after the execution of the search and seizure.