Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart C : Inquiries50. Authorisation for inquiry |
| (1) | A judge may, on application made ex parte and authorised by a senior SARS official grant an order in terms of which a person described in section 51(3) is designated to act as presiding officer at the inquiry referred to in this section. |
[Section 50(1) substituted by section 47 of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]
| (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 official may authorise a person to conduct an inquiry for the purposes of the administration of a tax Act. |
