Analysing and Comparing Warrantless Tax Inspections and Searches
Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-routine (targeted) inspections by a SARS official in...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2019-04-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | https://journals.assaf.org.za/index.php/per/article/view/4705 |