Older Persons Act, 2006
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 17 : Criminal Offences238. Jurisdiction of courts in criminal matters |
A person charged with a tax offence may be tried in respect of that offence by a court having jurisdiction within any area in which that person resides or carries on business, in addition to jurisdiction conferred upon a court by any other law.
