South African Institute for Drug Free Sport Act, 1997
R 385
Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)RegulationsMunicipal Supply Chain Management Regulations, 2005Chapter 2: Framework for Supply Chain Management PoliciesPart 4: Other Matters43. Prohibition on awards to persons whose tax matters are not in order |
| (1) | The supply chain management policy of a municipality or municipal entity must, irrespective of the procurement process followed, state that the municipality or municipal entity may not make any award above R15 000 to a person whose tax matters have not been declared by the South African Revenue Service to be in order. |
| (2) | Before making an award to a person, a municipality or municipal entity must first check with SARS whether that person’s tax matters are in order. |
| (3) | If SARS does not respond within seven days such person’s tax matters may for purposes of subregulation (1) be presumed to be in order. |
