n Without Prejudice - Search and seizure : the extent of SARS's powers : tax
|Article Title||Search and seizure : the extent of SARS's powers : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Author||Nicole Paulsen and Gigi Nyanin|
|Publication Date||Nov 2014|
|Pages||10 - 13|
To give effect to its information gathering powers of, the South African Revenue Service (SARS) may apply to a magistrate or a judge to issue a search and seizure warrant so as to, unannounced, enter premises where relevant material is being kept, conduct a search of a person's premises and seize relevant material.
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