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South African Revenue Service Act, 1997 (Act No. 34 of 1997)

Part 2 : Commissioner

10. Assignment of powers and duties

 

(1)        The Commissioner may—

(a) assign management or other duties to employees with appropriate skills to assist the Commissioner in the management, and the control over the functioning, of SARS;
(b) delegate any of the Commissioner's powers in terms of this Act to a SARS employee; or
(c) instruct a SARS employee to perform any of the Commissioner's duties in terms of this Act.

 

(2) An assignment, delegation or instruction under subsection (1)—
(a) may be issued subject to any conditions the Commissioner may impose; and
(b) does not divest the Commissioner of the responsibility concerning the exercise of the power or the performance of the duty.

 

(3) This section applies only to the Commissioner's powers and functions contained in this Act.