CRIMINAL INVESTIGATION IN RELATION TO A SERIOUS TAX OFFENCE: WHAT DOES THE

The Tax Administration Act, No. 28 of 2011 (TAA) took effect on 1 October 2012.

In light of SARS’s strong emphasis on compliance, this article considers the procedures SARS should follow where it believes that a serious tax offence might have been committed. A ‘serious tax offence’ is defined as “a tax offence for which a person may be liable on conviction to imprisonment for a period exceeding two years without the option of a fine or to a fine exceeding the equivalent amount of a fine under the Adjustment of Fines Act, 1991 (Act no. 101 of 1991).” Should SARS, while conducting a tax audit, realise that a serious tax offence may have been committed, the starting point would be s43 of the TAA.

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