Tax Administration Act, 2011 (Act No. 28 of 2011) > Chapter 5 : Information Gathering > Part C : Inquiries

(1)	A judge may, on application made ex parte and authorised by a senior SARS official grant an order in terms of which a person described in section 51(3) is designated to act as presiding officer at the inquiry referred to in this section.

[Section 50(1) substituted by section 47 of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]

(2)	An application under subsection (1) must be supported by information supplied under oath or solemn declaration, establishing the facts on which the application is based.

(3)	A senior SARS official may authorise a person to conduct an inquiry for the purposes of the administration of a tax Act.

Tax Administration Act, 2011 (Act No. 28 of 2011)