Page 588 - SAIT Compendium 2016 Volume1

s 46
TAX ADMINISTRATION ACT 28 OF 2011 s 49
(3) A request by SARS for relevant material from a person other than the taxpayer is limited to relevant information related to the records maintained or that should reasonably be maintained by the person in relation to the taxpayer.
[Sub-s. (3) substituted by s. 50 (a) of Act 21 of 2012 – date of commencement deemed to have been
1 October 2012.]
(4) A person receiving from SARS a request for relevant material under this section must submit the relevant material to SARS at the place, in the format (which must be reasonably accessible to the taxpayer) and within the time speci ed in the request.
[Sub-s. (4) substituted by s. 46 of Act 44 of 2014 – date of commencement deemed to have been
1 October 2012.]
(5) If reasonable grounds for an extension are submitted by the person, SARS may extend the period within which the relevant material must be submitted.
[Sub-s. (5) substituted by s. 50 (b) of Act 21 of 2012 – date of commencement deemed to have been
1 October 2012.]
Prelex
Wording of sub-s. (1) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(1) A senior SARS of cial may, by notice, require a person, whether or not chargeable to tax, to attend in person at the time and place designated in the notice for the purpose of being interviewed by a SARS of cial concerning the tax affairs of the person, if the interview—
(a) is intended to clarify issues of concern to SARS to render further veri cation or audit unnecessary; and
(b) is not for purposes of a criminal investigation.
(6) Relevant material required by SARS under this section must be referred to in the request with reasonable speci city. (7) A senior SARS of cial may direct that relevant
material—
(a) be provided under oath or solemn declaration; or
(b) if required for purposes of a criminal investigation,
be provided under oath or solemn declaration and, if necessary, in accordance with the requirements of section 212 or 236 of the Criminal Procedure Act, 1977 (Act 51 of 1977).
[Sub-s. (7) substituted by s. 38 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(8) A senior SARS of cial may request relevant material that a person has available for purposes of revenue estimation.
(9) If a taxpayer fails to provide material referred to in subsection (2) (b), the material may not be produced by the taxpayer in any subsequent proceedings, unless a competent court directs otherwise on the basis of circumstances outside the control of the taxpayer and any connected person referred to in paragraph (d) (i) of the de nition of ‘connected person’ in the Income Tax Act, in relation to the taxpayer.
[Sub-s. (9) added by s. 42 (b) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
47 Production of relevant material in person
(1) A senior SARS of cial may, by notice, require a person, whether or not chargeable to tax, an employee of the person or a person who holds an of ce in the person to attend in person at the time and place designated in the notice for the purpose of being interviewed by a SARS of cial concerning the tax affairs of the person, if the interview—
(a) is intended to clarify issues of concern to SARS— (i)to render further veri cation or audit
unnecessary; or
(ii) to expedite a current veri cation or audit; and
(b) is not for purposes of a criminal investigation.
[Sub-s. (1) substituted by s. 43 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of
promulgation of Tax Administration Laws Amendment Act, 2015.]
(2) The senior SARS of cial issuing the notice may require the person interviewed to produce relevant material under the control of the person during the interview.
(3) Relevant material required by SARS under sub- section (2) must be referred to in the notice with reasonable speci city.
(4) A person may decline to attend an interview, if the distance between the place designated in the notice and the usual place of business or residence of the person exceeds the distance* prescribed by the Commissioner by public notice.
48 Field audit or criminal investigation
(1) A SARS of cial named in an authorisation referred to in section 41 may require a person, with prior notice of at least 10 business days, to make available at the person’s premises speci ed in the notice relevant material that the of cial may require to audit or criminally investigate in connection with the administration of a tax Act in relation to the person or another person.
(2) The notice referred to in subsection (1) must—
(a) state the place where and the date and time that the audit or investigation is due to start (which must be
during normal business hours); and
(b) indicate the initial basis and scope of the audit or
investigation.
(3) SARS is not required to give the notice if the person
waives the right to receive the notice.
(4) If a person at least ve business days before the
date listed in the notice advances reasonable grounds for varying the notice, SARS may vary the notice accordingly, subject to conditions SARS may impose with regard to preparatory measures for the audit or investigation.
(5) A SARS of cial may not enter a dwelling-house or domestic premises, except any part thereof used for the purposes of trade, under this section without the consent of the occupant.
49 Assistance during eld audit or criminal investigation
(1) The person on whose premises an audit or criminal investigation is carried out and any other person on the premises, must provide such reasonable assistance as is required by SARS to conduct the audit or investigation, including—
[Words preceding para. (a) substituted by s. 51 (a) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(a) making available appropriate facilities, to the extent that such facilities are available;
(b) answering questions relating to the audit or investigation including, if so required, in the manner referred to in section 46 (7); and
* See GN 789 in GG 35733 of 1 October 2012.
580 SAIT CompendIum oF TAx LegISLATIon VoLume 1