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Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

Chapter I : Exchange Control Amnesty and accompanying tax measures

Part F : Establishment and Procedures relating to Amnesty Unit

23. Constitution

 

1) The amnesty unit consists of –
a) a Chairperson appointed by the Minister;
b) at least four persons from the South African Reserve Bank and at least four persons from the South African Revenue Service, respectively appointed by the Minister to evaluate the applications for amnesty;
c) support personnel seconded by the South African Reserve Bank and the South African Revenue Service, respectively, to deal with the administrative functions of the amnesty unit; and
d) any other support personnel appointed by the Chairperson.

 

2) The Minister must consult the Governor and the Commissioner before appointing the persons contemplated in subsection (1)(a) and (b).