Taxpayers are reminded to remain vigilant in protecting their rights when dealing with the South African Revenue Service (Sars), says Pauline Kumlehn, partner at Shepstone & Wylie.
According to Kumlehn, there have been instances where Sars has presented search warrants at taxpayers’ premises without producing the requisite underlying supporting documentation, including founding affidavit, upon which Sars relies when approaching the relevant Magistrate to obtain the warrant.
Recent case law has emphasised that court rules impose an explicit and peremptory obligation on Sars to provide the affected party with any such supporting documents to enable taxpayers to assess their rights and, if necessary, challenge the warrant.
