https://www.socictopen.socict.org/files/original/cebcbc9e3f706ec99185a49b17c9cef1.pdf f13db01bf43a0bfec327af47473fc190 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysing and Comparing Warrantless Tax Inspections and Searches Creator An entity primarily responsible for making the resource Fareed Moosa Description An account of the resource Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-routine (targeted) inspections by a SARS official in respect of records, books of accounts and documents found at premises where a taxpayer is reasonably believed to be conducting a trade or enterprise. The purpose of such inspection is to determine whether there has been compliance with specific obligations by the taxpayer. Section 63, on the other hand, permits, on the grounds of urgency and expediency in exceptional circumstances only, warrantless non-routine (targeted) searches by a senior SARS official of a taxpayer and of third parties associated with a taxpayer, as well as searches of a taxpayer's premises and those of third parties. In addition, section 63 permits the seizure of relevant material found at premises searched. All searches and seizures must occur for the purposes of the efficient and effective administration of tax Acts generally. A comparative analysis of sections 45 and 63 of the TAA reveals the existence of key differences in the substance and practical operation of their provisions. This article distils these differences through an in-depth discussion of the nature and extent of the powers of inspection and search conferred by these provisions, as well as by conceptualising the terms “inspection” and “search” for the purposes of sections 45 and 63 respectively. Date A point or period of time associated with an event in the lifecycle of the resource 2019 Subject The topic of the resource Tax Administration Act - inspections - searches, tax law Identifier An unambiguous reference to the resource within a given context DOI: 10.17159/1727-3781/2019/v22i0a4705 Source A related resource from which the described resource is derived Potchefstroom Electronic Law Journal Publisher An entity responsible for making the resource available North-West University Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Law in general. Comparative and uniform law. Jurisprudence Language A language of the resource AF, DE, EN, NL