Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 5 : Information Gathering

Purchase

(1)	An inquiry under this Part is private and confidential.

(2)	The presiding officer may, on request, exclude a person from the inquiry if the person's attendance is prejudicial to the inquiry.

(3)	Section 69 applies with the necessary changes to persons present at the questioning of a person, including the person being questioned.

(4)	Subject to section 57(2), SARS may use evidence given by a person under oath or solemn declaration at an inquiry in a subsequent proceeding involving the person or another person.