The goal of this research was to determine the procedures used for conducting a
search and seizure in a tax-related offence in terms of the Criminal Procedure Act,
Act 51 of 1977. Aspects that cause problems for the South African Revenue Service
(SARS) investigators are the application for a search warrant and the activities that
take place before, during and after the search and seizure.
An introduction, definition and explanation are given of certain key concepts such as
forensic and criminal investigations, as well as their objectives and purpose. The
various search methods are also discussed and explained as are the chain of
custody and evidence in general.
A large part of this research deals with the legal requirements for a search and
seizure in a tax-related offence and encompasses issues such as the procedures for
obtaining a search warrant, pre-raid briefing, conducting the search, and the seizing
of, marking, storage and disposal of documents.
The findings of the research are discussed and recommendations subsequently
made regarding the shortcomings identified. The findings that were made related to
the process and procedure to obtain a search warrant, the actual execution of a
search and seizure and the legislation that authorises searches and seizures in taxrelated
offences. Further findings were made in respect of the mandate of SARS
criminal investigators to investigate, the admissibility of evidence obtained from a
search and seizure and the marking, recording, storage and disposal of seized
items. Recommendations were made regarding training, improved communication
and skills transfer to address the shortcomings identified. / Police Practice / (M.Tech. (Forensic investigation))
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/5900 |
| Date | 09 1900 |
| Creators | Mudaly, Lindsay |
| Contributors | Horne, J.S. (Mrs.), Olivier, N.J.C. (Dr.) |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | 1 online resource (xi, 106 leaves) |
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