The constitutionality of SARS information gathering powers under the tax administration act

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This research aims to explore the Constitutionality of the South African Revenue Service’s information gathering methods as prescribed by the Tax Administration Act. The study will focus mainly on search and seizure operations by South African Revenue Service and how these operations may affect certain fundamental rights enshrined in the Constitution i.e. the right to privacy, the right not to self-incriminate, and, privilege information. This contribution will find that there must be a balancing act between tax administration and the protection of taxpayer’s civil and Constitutional rights by South African Revenue Service. The study will also touch on the question of whether these tools to gather information afforded to the South African Revenue Service extend to the covert collection or collection of intelligence, as the South African Revenue Service has been of late accused in various publications of unlawfully establishing the so called “Rogue unit” to investigate certain taxpayers.
A dissertation submitted in fulfilment of the requirements for the degree of Master of Commerce to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, 2022
Covert collection, Constitution of the Republic of South Africa, Sovereignty of parliamentary, UCTD