| (1) |
A SARS official exercising a power under a warrant referred to in section 60 must produce the warrant and if the owner or person in control of the premises is not present, the SARS official must affix a copy of the warrant to the premises in a prominent and visible place. |
[Section 61(1) substituted by section 52 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (2) |
Subject to section 63, a SARS official's failure to produce a warrant entitles a person to refuse access to the official. |
| (3) |
The SARS official may— |
| (a) |
open or cause to be opened or removed in conducting a search, anything which the official suspects to contain relevant material; |
| (b) |
seize any relevant material; |
| (c) |
seize and retain a computer or storage device in which relevant material is stored for as long as it is necessary to copy the material required; |
| (d) |
make extracts from or copies of relevant material, and require from a person an explanation of relevant material; and |
| (e) |
if the premises listed in the warrant is a vessel, aircraft or vehicle, stop and board the vessel, aircraft or vehicle, search the vessel, aircraft or vehicle or a person found in the vessel, aircraft or vehicle, and question the person with respect to a matter dealt with in a tax Act. |
| (4) |
The SARS official must make an inventory of the relevant material seized in the form, manner and at the time that is reasonable under the circumstances and provide a copy thereof to the person. |
| (5) |
The SARS official must conduct the search with strict regard for decency and order, and may search a person if the official is of the same gender as the person being searched. |
| (6) |
The SARS official may, at any time, request such assistance from a police officer as the official may consider reasonably necessary and the police officer must render the assistance. |
| (7) |
No person may obstruct a SARS official or a police officer from executing the warrant or without reasonable excuse refuse to give such assistance as may be reasonably required for the execution of the warrant. |
| (8) |
If the SARS official seizes relevant material, the official must ensure that the relevant material seized is preserved and retained until it is no longer required for— |
| (a) |
the investigation into the non-compliance or the offence described under section 60(1)(a); |
| (b) |
the conclusion of any legal proceedings under a tax Act or criminal proceedings in which it is required to be used. |
Administration of Estates Act, 1965
