The South African Revenue Service is afforded the power to conduct customs
searches in order to verify compliance. This article deals with the development of
this power, taking into consideration a taxpayer’s constitutional rights. It discusses
the customs search provisions prior to the Tax Administration Law Amendment Act,
and thereafter, as well as the customs search provisions in terms of the Customs
Control Act. The article addresses whether these developments can be considered
constitutionally sound. In order to evaluate constitutionality, a constitutional search
framework is developed within which searches should be conducted to pass
constitutional muster. Comparing this framework with the present customs search
provisions leads to the conclusion that the present customs search provisions are
a substantial improvement on the previous provisions and that the provisions are
constitutional. The same conclusion can, however, not be reached with regard to
future customs search provisions in terms of the Customs Control Act.
Die Suid-Afrikaanse Inkomstediens het die mag om doeanesoektogte uit te voer
ten einde nakoming te kontroleer. Hierdie artikel handel oor die ontwikkeling van
hierdie mag deur die belastingbetaler se grondwetlike regte in ag te neem. Die
doeanesoektog-bepalings voor die Wysigingswet Op Belastingadministrasiewette
(Tax Administration Law Amendment Act) en daarna, sowel as die doeanesoektogbepalings
kragtens die Wet op Doeanebeheer word bespreek. Hierdie artikel spreek
die grondwetlikheid van hierdie ontwikkelinge aan. Ten einde die grondwetlikheid te
evalueer, word ’n grondwetlike soektogte-raamwerk ontwikkel waaraan soektogte
voldoen moet word ten einde grondwetlik geag te word. Met die vergelyking van
hierdie raamwerk met die huidige doeanesoektog-bepalings word die gevolgtrekking
gemaak dat daar ’n aansienlike verbetering is in vergelyking met die vorige bepalings.
Die huidige bepalings word as grondwetlik beskou. Dieselfde gevolgtrekking kan
egter nie bereik word ten opsigte van die toekomstige doeanesoektogte kragtens
die Wet op Doeanebeheer nie.
