Section 26, The Finance Act, 2013

Section 134 of the Income Tax Act, 2000 is amended by theinsertion of the following new subsection immediately after subsection (5)- “ Natural resource payment. Repeal and of section 123 of Act No.8 130 of Act No. 8 of 2000 of section 134 22 23 120 of Act 2000. section 123A of Act No.8 122 of Act 2000. “(6) The Commissioner-General or any person authorised by him may, in the performance of any duties require and receive from any person as he may think necessary , all information that is pertinent to the establishment of a tax liability and may conduct investigations for the purpose of gathering evidence of a possible criminal offence.”