Duty to Keep the Records, Books of Account or Documents in Terms of Section 29 of the Tax Administration Act, 2011 (Act No. 28 of 2011) |
2. Persons required to keep specified records, books of account or documents
3. Records, books of account or documents to be kept in respect of structure and operations
4. Records, books of account or documents to be kept in respect of transactions
5. Persons otherwise required to keep records, books of account or documents
6. Records kept by connected persons
7. Alternative arrangements with SARS