Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 4 : Returns and RecordsPart A : General33. Translation |
(1) | In the case of information that is not in one of the official languages of the Republic, a senior SARS official may by notice require a person who must furnish the information to SARS, to produce a translation in one of the official languages determined by the official within a reasonable period. |
(2) | A translation referred to in subsection (1) must— |
(a) | be produced at a time and at the place specified by the notice; and |
(b) | if required by SARS, be prepared and certified by a sworn and accredited translator or another person approved by the senior SARS official. |