Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 6 : Confidentiality of Information72. Self-incrimination |
| (1) | A taxpayer may not refuse to comply with his or her obligations in terms of legislation to complete and file a return or an application on the grounds that to do so might incriminate him or her, and an admission by the taxpayer contained in a return, application, or other document submitted to SARS by a taxpayer is admissible in criminal proceedings against the taxpayer for a tax offence, unless a competent court directs otherwise. |
| (2) | An admission by the taxpayer of the commission of a tax offence obtained from a taxpayer under Chapter 5 is not admissible in criminal proceedings against the taxpayer, unless a competent court directs otherwise. |
[Section 72 substituted by section 39 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]