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    • Analysing and comparing warrantless Tax inspections and searches 

      Moosa, Fareed (PER/PELJ, 2019)
      Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine ...