When SARS conducts a search and seizure, it can seize:
Basically, SARS can seize any and everything relating to your business if it' can give further information for SARS' investigation, says the Practical Tax Loose Leaf Service.
But what happens when damage is caused during the search and seizure? And are you allowed to get your material back?
Has SARS taken your material or cause damage during a search and seizure? Here's what to do…
If SARS takes your property or causes damage during a search and seizure, you can apply for the cost of damages or for seized material to be returned.
This means you can ask SARS to:
If SARS refuses your request, you can apply to the high court for the return of the seized material or payment compensation of physical damage caused during the search and seizure, says the Practical Tax Loose Leaf Service.
If the court orders the return of the seized material, it can let SARS keep the original or a copy of any relevant material in the interest of justice.
While SARS has the power to conduct search and seizures, you're also protected under the Tax Administration Act. So make sure you follow the above mentioned procedure if SARS takes your material or causes damage during a search and seizure.