n Without Prejudice - SARS' power to gather information : tax

Volume 13, Issue 3
  • ISSN : 1681-178X



An important issue that arises when a taxpayer is approached by the South African Revenue Service (SARS) with a request to provide information is the extent of SARS' information gathering powers. This article considers the impact of the recently effective Tax Administration Act (28 of 2011 (TAA)) on the scope of SARS' information-gathering powers and what relief is available to taxpayers in this regard.

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