SARS AND ITS NEW POWERS

With recent effect the Tax Administration Act (TAA), allows SARS to “search and seize” without first obtaining a court warrant. This enables the taxman to act immediately in order to stop tax evaders from hiding or destroys records or evidence during the period of delay that would normally precede the issue of a court warrant.

 

This is great news for SARS in its fight against tax evasion, but what about our constitutional rights to privacy and fair administrative action? Thus limitations do apply and a warrantless search is only permitted if -

 

1. The owner or person in control of the premises consents in writing to the search; or

 

2. If no consent is given, if a senior SARS official “on reasonable grounds” is satisfied that:

 

- There may be an imminent removal or destruction of relevant material likely to be found on the premises,

 

- SARS would have obtained a warrant had it applied for one, and

 

- The delay in obtaining a warrant would defeat the object of the search and seizure.

 

Even if you are totally innocent of any wrong-doing, to have a team of SARS officials arriving unannounced on your doorstep is always going to be stressful, apart from the fact that it results in disruption to your business activities. So what do you do if it happens?

1. First check the officials’ SARS I.D. cards. These I.D. cards are a requirement of the TAA. And if you have any doubt as to the genuineness of any card, phone 012-4227435 to check.

 

2. Then call in legal assistance immediately - you must of course co-operate with lawful requests made of you, but the TAA also gives you many rights and safeguards, and you are entitled to urgent access to the courts to enforce them if need be.