Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart C : Inquiries52. Inquiry proceedings |
| (1) | The presiding officer determines the conduct of the inquiry as the presiding officer thinks fit. |
| (2) | The presiding officer must ensure that the recording of the proceedings and evidence at the inquiry is of a standard that would meet the standard required for the proceedings and evidence to be used in a court of law. |
| (3) | A person has the right to have a representative present when that person appears as a witness before the presiding officer. |