Section 31: Production of books and records

31. Production of books and records The Director-General may, for the purpose of ascertaining the tax liability of any person, require that person to— (a) produce for— (i) examination, at the business premises of that person or at the office of the Director-General, books, records, copies of VAT invoices, contracts for the supply of goods or services, bank statements, or other documents, whether electronically or otherwise, which the Director-General considers necessary and which may be in the possession or custody or under the control of that person; (ii) retention, for such period as the Director-General considers necessary, a record or document specified in subparagraph (i) and for taking copies of or extracts; (b) call at the business premises of the person or at the office of the Director-General, for the purpose of being examined in respect of a transaction or matter relating to the tax liability of that person. [S. 31 amended by s. 30 (f) of Act 26 of 2013 w.e.f. 21 December 2013.]