Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection

Abstract

SARS has many powers afforded to it by tax legislation, this dissertation explores the history and development of the powers of search and seizure to determine whether taxpayer's rights are violated when SARS performs search and seizure operations under the Tax Administration Act No 28 of 2011, and whether South Africa requires a taxpayer's Bill of RIghts.