Section 118: Production of books and records

118. Production of books and records The Director-General may, for the purpose of ascertaining the duty, levy or tax payable by any person under this Act, require that person— (a) to produce for— (i) examination, either at the business premises of that person or office of the Director-General, books, records, bank statements or other documents whether on computer or otherwise, which the Director-General considers necessary and which may be in the possession or custody or under the control of that person; or (ii) retention, for such period as the Director-General may consider necessary, books, records, bank statements or other documents specified in subparagraph (i) and for taking copies of or extracts therefrom; (b) to call at the office of the Director-General for the purpose of being examined in respect of any transaction or matter relating to the duty, levy or tax payable by that person; or (c) to make such returns or give such information relating to his business within such time as the Director-General may specify. (S. 118 came into operation on 6 December 2007.) [S. 118 amended by s. 25 (t) of Act 18 of 2016 w.e.f. 1 October 2016.]