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Here are four instances when SARS must have a warrant to conduct a search and seizure

by , 15 July 2014
There are two types of search and seizures that SARS can perform in terms of the Tax Admin Act (TAA):

1. A search and seizure without a warrant; and
2. A search and seizure with a warrant.

For the purposes of this article, we'll focus on a search and seizure with a warrant.

Keep reading to discover the four instances when SARS must have a warrant to conduct a search and seizure so you can comply with the TAA.

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Here's when SARS must have a warrant to conduct a search and seizure

The Practical Tax Loose Leaf Service says SARS must have a warrant in the following four instances:

#1: If it needs information about an audit;

#2: If there's an investigation and the estimated tax in dispute doesn't exceed the amount determined in the notice issued by SARS under the Tax Admin Act.

#3: You didn't comply with an obligation under a tax Act or if there's material on your premises that'll provide evidence you didn't comply.

For example, you run an import and export company and you didn't declare all your revenue in your tax returns and you haven't paid all the necessary taxes; and

#4: If you've committed a tax offence or if there's material on your premises that'll provide evidence of the offence.

For example, you're an entity that gets funding to build houses. But you used that funding for your own benefit and you didn't declare profits or income earned from the original funding.

There you have it. The Tax Admin Act gives SARS extensive powers when it comes to search and seizures. Make sure you comply now that you know what SARS is empowered to do when it comes to search and seizures with a warrant.

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