Warrantless inspections by the SARS: Limitation of taxpayers' privacy?
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Date
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Volume Title
Publisher
SA Mercantile Law Journal
Abstract
Description
Keywords
Whether section 45 of the Tax Administration Act 28 of 2011 (TAA) imposes a limitation on taxpayers' privacy as envisaged by the Constitution's limitation clause, Relevant legal principles when interpreting and evaluating inspections through the prism of taxpayers' privacy rights, Threshold enquiry under the general limitation clause, Does section 45 of the TAA limit taxpayers' fundamental right to privacy?
Citation
2018 SA Merc LJ 477