It is an examination of the financial and accounting records and/or the supporting documents of the taxpayer to determine whether the taxpayer has correctly declared his/her tax position to SARS.
I xikambelwana xa tirhekhodo ta timali na ta tinkota na/kumbe tidokhumente to seketela ta muhakelaxibalo ku kumisisa loko muhakelaxibalo a tivisile xiyimo xa yena xa xibalo eka SARS.