Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart A : General rules for inspection, verification, audit and criminal investigation43. Referral for criminal investigation |
| (1) | If at any time before or during the course of an audit it appears that a taxpayer may have committed a serious tax offence, the investigation of the offence must be referred to a senior SARS official responsible for criminal investigations for a decision as to whether a criminal investigation should be pursued. |
[Section 43(1) substituted by section 49 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (2) | Relevant material obtained under this Chapter from the taxpayer after the referral, must be kept separate from the criminal investigation. |
[Section 43(2) substituted by section 49 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (3) | If an investigation is referred under subsection (1) the relevant material and files relating to the case must be returned to the SARS official responsible for the audit if— |
| (a) | it is decided not to pursue a criminal investigation; |
| (b) | it is decided to terminate the investigation; or |
| (c) | after referral of the case for prosecution, a decision is made not to prosecute. |