Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart D : Search and seizure65. Person's right to examine and make copies |
| (1) | The person to whose affairs relevant material seized relates, may examine and copy it. |
| (2) | Examination and copying must be made— |
| (a) | at the person's cost in accordance with the fees prescribed in accordance with section 92(1)(b) of the Promotion of Access to Information Act; |
| (b) | during normal business hours; and |
| (c) | under the supervision determined by a senior SARS official. |