Thank you, Speaker. Minister, I thank you for your introduction of the Tax Administration Bill. The DA welcomes this Bill that, we hope, will address the often confusing relationship between taxpayers and the tax authorities, as currently demonstrated by the so- called suspension of section 45 of the Income Tax Act. The DA believes that our tax laws have become extremely complex and complicated and that a consolidation and simplification process is necessary.
We welcome the Minister's commitment to this process and to making the laws easier for taxpayers to understand. Although we have not yet studied the Bill in detail or received the inputs that are due from the public participation process, we welcome the appointment of a Tax Ombud and the clarification of the rights and obligations of taxpayers.
We are particularly concerned about provisions for Sars officials to search premises not identified in a warrant and to search without a warrant, especially in the light of a recent Constitutional Court ruling that warrants must be crafted in a way that enables the person on the receiving end to know why his or her rights have to be interfered with in the manner authorised by the warrant. This is impossible without a warrant at all. However, this is a debate for the Standing Committee on Finance to conduct and the DA will be an enthusiastic participant.