1887

n Without Prejudice - Search and seizure : the extent of SARS's powers : tax

Volume 14, Issue 10
  • ISSN : 1681-178X
USD

 

Abstract

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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/content/jb_prej/14/10/EJC164079
2014-11-01
2016-12-11

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