Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart D : Search and seizure65. Person's right to examine and make copies |
(1) | The person to whose affairs relevant material seized relates, may examine and copy it. |
(2) | Examination and copying must be made— |
(a) | at the person's cost in accordance with the fees prescribed in accordance with section 92(1)(b) of the Promotion of Access to Information Act; |
(b) | during normal business hours; and |
(c) | under the supervision determined by a senior SARS official. |