Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 4 : Returns and RecordsPart A : General31. Inspection of records |
The records, books of account and documents referred to in section 29 whether in the form referred to in section 30(1) or in a form authorised under section 30(2), must at all reasonable times during the required periods under section 29, be open for inspection by a SARS official in the Republic for the purpose of—
| (a) | determining compliance with the requirements of sections 29 and 30; or |
| (b) | an inspection, audit or investigation under Chapter 5. |