Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart C : Inquiries57. Incriminating evidence |
| (1) | A person may not refuse to answer a question during an inquiry on the grounds that it may incriminate the person. |
| (2) | Incriminating evidence obtained under this section is not admissible in criminal proceedings against the person giving the evidence, unless the proceedings relate to— |
| (a) | the administering or taking of an oath or the administering or making of a solemn declaration; |
| (b) | the giving of false evidence or the making of a false statement; or |
| (c) | the failure to answer questions lawfully put to the person, fully and satisfactorily. |
