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Section 45 of the Tax Administration Act: An unconstitutional limitation on taxpayer privacy?
Authors :
Moosa, Fareed
Journal Title :
South African Law Journal
Citation :
2021 SALJ 171
Subject :
Section 45 of the Tax Administration Act – constitutionality – limitation of rights – privacy
:
Tax Administration Act 28 of 2011 - s 40
:
SARS official is empowered to arrive at a taxpayer's business 'premises' unannounced and without a warrant to conduct an administrative (not regulatory) inspection
