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Search and seizure of documents in the investigation of tax-related cases

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dc.contributor.advisor Horne, J.S. (Mrs.)
dc.contributor.advisor Olivier, N.J.C. (Dr.)
dc.contributor.author Mudaly, Lindsay
dc.date.accessioned 2012-06-27T11:44:31Z
dc.date.available 2012-06-27T11:44:31Z
dc.date.issued 2011-09
dc.identifier.uri http://hdl.handle.net/10500/5900
dc.description.abstract 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. en
dc.format.extent 1 online resource (xi, 106 leaves) en
dc.language.iso en en
dc.subject Criminal investigation en
dc.subject Forensic investigation en
dc.subject Search and seizure en
dc.subject Chain of custody en
dc.subject Conducting a search en
dc.subject.ddc 345.522068
dc.subject.lcsh Searches and seizures -- South Africa en
dc.subject.lcsh Tax collection -- South Africa en
dc.subject.lcsh Criminal procedure -- South Africa en
dc.title Search and seizure of documents in the investigation of tax-related cases en
dc.type Thesis en
dc.description.department Police Practice
dc.description.degree (M.Tech. (Forensic investigation))


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