Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart C : Inquiries56. Confidentiality of proceedings |
| (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. |
