Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart B : Inspection, request for relevant material, audit and criminal investigation45. Inspection |
| (1) | A SARS official may, for the purposes of the administration of a tax Act and without prior notice, arrive at a premises where the SARS official has a reasonable belief that a trade or enterprise is being carried on and conduct an inspection to determine only— |
| (a) | the identity of the person occupying the premises; |
| (b) | whether the person occupying the premises is registered for tax; or |
| (c) | whether the person is complying with sections 29 and 30. |
| (2) | A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for the purposes of trade, under this section without the consent of the occupant. |