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November 2012: SARS - New Search and Seizure Powers

Newsletters



SARS - NEW SEARCH AND SEIZURE POWERS

The powers ….

SARS has a powerful new weapon.  The Tax Administration Act (TAA), which has just come into effect, allows SARS to “search and seize” without first obtaining a court warrant.  This enables the taxman to take immediate action to stop tax evaders from destroying records and hiding evidence during the period of delay that would normally precede the issue of a court warrant.