Browsing Research Articles (Faculty of Law) by Subject "Section 45 of the Tax Administration Act"
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Section 45 of the Tax Administration Act: An unconstitutional limitation on taxpayer privacy?
(Juta, 2021)The Tax Administration Act 28 of 2011 is a law of general application. Section 45 of the Act empowers a SARS official to enter, without a warrant, premises where a trade or enterprise is reasonably believed to be carried ...