Section 28: Power to require information
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
28. Power to require information
(1) Subject to section 33, the Director-General may, by notice in writing,
require a person to furnish to him, within such time as may be specified in
the notice, information and particulars relating to—
(a) the supply of any goods or services made to the person by any
other person;
(b) the supply of any goods or services made by the person to any
other person;
(c) contracts for the supply of any goods or services;
(d) the amount owed by the person to any other person; and
(e) such other transactions,
which the Director-General considers necessary or relevant for the purpose
of this Act and which may be in the possession or custody, or under the
control, of that person.
(2) Where a notice under subsection (1) is issued to a person, that person shall comply with the requirements of that notice.
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Questions this section answers
- Can the tax authority require me or a third party to hand over details of my supplies and contracts?