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

Chapter 5 : Information Gathering

Part C : Inquiries

55. Witness fees
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The presiding officer may direct that a person receive witness fees to attend an inquiry in accordance with the tariffs prescribed in terms of section 51bis of the Magistrates" Courts Act, 1944 (Act No. 32 of 1944).