Page 589 - SAIT Compendium 2016 Volume1

s 49 TAX ADMINISTRATION ACT 28 OF 2011 s 55
[Para. (b) substituted by s. 44 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(c) submitting relevant material as required. (2) No person may without just cause—
(a) obstruct a SARS of cial from carrying out the audit or investigation; or
(b) refuse to give the access or assistance as may be required under subsection (1).
(3) The person may recover from SARS after completion of the audit or criminal investigation (or, at the person’s request, on a monthly basis) the costs for the use of photocopying facilities in accordance with the fees prescribed in section 92 (1) (b) of the Promotion of Access to Information Act. [Sub-s. (3) substituted by s. 51 (b) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
Part C Inquiries (ss. 50–58)
50 Authorisation for inquiry
(1) A judge may, on application made ex parte and authorised by a senior SARS of cial grant an order in terms of which a person described in section 51 (3) is designated to act as presiding of cer at the inquiry referred to in this section.
[Sub-s. (1) substituted (inserted) by s. 47 of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.]
(2) An application under subsection (1) must be supported by information supplied under oath or solemn declaration, establishing the facts on which the application is based.
(3) A senior SARS of cial may authorise a person to conduct an inquiry for the purposes of the administration of a tax Act.
51 Inquiry order
(1) A judge may grant the order referred to in section 50 (1) if satis ed that there are reasonable grounds to believe that—
(a) a person has—
(i) failed to comply with an obligation imposed under a tax Act;
(ii) committed a tax offence; or
(iii) disposed of, removed or concealed assets which
may fully or partly satisfy an outstanding tax
debt; and
(b) relevant material is likely to be revealed during the
inquiry which may provide proof of the failure to comply, of the commission of the offence or of the disposal, removal or concealment of the assets.
[Sub-s. (1) substituted by s. 45 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(2) The order referred to in subsection (1) must—
(a) designate a presiding of cer before whom the inquiry
is to be held;
(b) identify the person referred to in subsection (1) (a);
(c) refer to the alleged non-compliance, the commission
of the offence or the disposal, removal or concealment of assets to be inquired into;
(d) be reasonably speci c as to the ambit of the inquiry; and
(e) be provided to the presiding of cer.
[Sub-s. (2) substituted by s. 45 of Tax Administration Laws
Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
Prelex
Wording of para. (b) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(b) answering questions relating to the audit or
investigation; and
Prelex
Wording of sub-ss. (1) and (2) in force until promulgation of Tax Administration Laws Amend- ment Act, 2015
(1) A judge may grant the order referred to in section 50 (2) if satis ed that there are reasonable grounds to believe that—
(a) a person has—
(i) failed to comply with an obligation imposed under a tax Act; or
(ii) committed a tax offence; and
(b) relevant material is likely to be revealed during the
inquiry which may provide proof of the failure to
comply or of the commission of the offence.
(2) The order referred to in subsection (1) must—
(a) designate a presiding of cer before whom the inquiry is to be held;
(b) identify the person referred to in subsection (1) (a);
(c) refer to the alleged non-compliance or offence to be
inquired into;
(d) be reasonably speci c as to the ambit of the inquiry;
and
(e) be provided to the presiding of cer.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 581
(3) A presiding of cer must be a person appointed to the panel described in section 111.
52 Inquiry proceedings
(1) The presiding of cer determines the conduct of the inquiry as the presiding of cer thinks t.
(2) The presiding of cer 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 of cer.
53 Notice to appear
(1) The presiding of cer may, by notice in writing, require a person, whether or not chargeable to tax, to— (a) appear before the inquiry, at the time and place
designated in the notice, for the purpose of being
examined under oath or solemn declaration; and
(b) produce any relevant material in the custody of the
person.
(2) If the notice requires the production of relevant
material, it is suf cient if the relevant material is referred to in the notice with reasonable speci city.
54 Powers of presiding of cer
The presiding of cer has the same powers regarding witnesses at the inquiry as are vested in a president of the tax court under sections 127 and 128.
[S. 54 substituted by s. 39 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
55 Witness fees
The presiding of cer 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 32 of 1944).
TAX ADMINISTRATION ACT