The Tax Administration Bill was promulgated yesterday in the Government Gazette. SARS expected it to come into operation in the next three months, it said. It contains a clause that permits a warrantless search.
SARS spokesman Adrian Lackay said yesterday searching without a warrant will be in “narrowly defined” situations.
“It will mostly be in cases of crime where we get to a premises and find evidence is being destroyed,” he said.
SARS got legal opinion on the constitutionality on the specific clause in the act from two senior counse ls, Gilbert Marcus and Steven Budlender, who found it to be in order.