6 March 2024 – Tax Administration Act, 2011
Search and seizure – Tax Administration Act 28 of 2011 (the TAA) – interpretation – sections 59(1) and 60(1) – execution of a warrant against third parties on premises identified in the warrant – section 61(3)(a) of TAA – permits search of anything on the premises identified in the warrant including motor vehicle parked on the premises on suspicion that it contains material relevant to the taxpayer.
Source: SARS Tariffs
Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) 2025–2023