SARS can search without warrant

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.

Lackay cited an example in Durban where SARS staff had to stand by helplessly while a suspect burned documents and financial statements in the courtyard of his offices.

via Bill gives SARS more teeth – Times LIVE.

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