When a person dies, the assets he leaves behind are called his ‘estate’. SARS, the South African Revenue Services, takes a tax based on the value of the estate. This is called ‘estate duty’.
The Estate Duty Act 1955 deals with all the issues relating to this tax. It falls under the authority of the Minister of Finance, but is administered by the Commissioner for SARS.
It is a criminal offence not to comply with any reasonable requirement of the South African Revenue Services, or of the Master of the High Court, for the purposes of the Estate Duty Act.1
If you obstruct SARS, or the Master of the High Court, in carrying out any provisions of the Estate Duty Act you commit an offence.2