Section 126: Power of inspection

126. Power of inspection (1) For the purposes of ascertaining the tax liability of any person or the tax paid or payable or for making any assessment under this Act or for the purpose of administering this Act, the Director-General or any officer authorised by him may— (a) at all reasonable times, enter any business premises or place where any business is carried on or anything is done in connection with the business; (b) inspect any information, book, record or other document, whether these are recorded in a computer system or otherwise, and retain any such information, book, record or document and take copies or extracts therefrom; and (c) require the person carrying on the business or any of his employees or any other person on those premises at that place to give him all reasonable assistance and to answer all proper questions either orally or in writing. (2) Any person who— (a) fails to provide such assistance or to answer such questions as may be required under subsection (1); and (b) obstructs the Director-General or any officer in the exercise of his powers under subsection (1), shall commit an offence. [S. 126 amended by s. 11 (p) of Act 28 of 2004 w.e.f. 26 August 2004.]