Yes, SARS can search and seize your property without a warrant.
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The Tax Administration Act in South Africa permits the warrantless search and seizure of a taxpayer’s property by the South African Revenue Service.
However, this has been under scrutiny for many years due to its potential to infringe the right to privacy as enshrined in the South African Constitution. A recent case highlighted this matter and the circumstances under which such procedures may be carried out.
The facts of the case and the findings of the court are outlined below by Francis Mayebe, candidate attorney, overseen by Virusha Subban, partner and head of tax at Baker McKenzie Johannesburg.
However, this has been under scrutiny for many years due to its potential to infringe the right to privacy as enshrined in the South African Constitution. A recent case highlighted this matter and the circumstances under which such procedures may be carried out.
The facts of the case and the findings of the court are outlined below by Francis Mayebe, candidate attorney, overseen by Virusha Subban, partner and head of tax at Baker McKenzie Johannesburg.
