Section 4A: Records
consolidated text (as at 1989). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
4A. Records
(1) Every carrier shall, for the purposes of this Act, keep sufficient records in the English or French language, to enable his liability to tax to be
determined.
(2) Every record under subsection (1) shall be kept for a period of at least
6 years after completion of the transaction to which it relates.
(3) Any officer authorised in writing by the Director-General may, for the
purposes of this Act, enter at all reasonable times the business premises of a
carrier and inspect any record or other document relating to the carrier’s
business.
[S. 4A inserted by Act 15 of 1984.]
[Issue 1] F21 – 2