Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart D : Search and seizure60. Issuance of warrant |
| (1) | A judge or magistrate may issue the warrant referred to in section 59(1) if satisfied that there are reasonable grounds to believe that— |
| (a) | a person failed to comply with an obligation imposed under a tax Act, or committed a tax offence; and |
| (b) | relevant material likely to be found on the premises specified in the application may provide evidence of the failure to comply or commission of the offence. |
| (2) | A warrant issued under subsection (1) must contain the following— |
| (a) | the alleged failure to comply or offence that is the basis for the application; |
| (b) | the person alleged to have failed to comply or to have committed the offence; |
| (c) | the premises to be searched; and |
| (d) | the fact that relevant material as defined in section 1 is likely to be found on the premises. |
| (3) | The warrant must be exercised within 45 business days or such further period as a judge or magistrate deems appropriate on good cause shown. |
