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

Part 1 : South African Revenue Service

5. Powers

 

(1) SARS may do all that is necessary or expedient to perform its functions properly, including to—
(a) determine its own staff establishment, appoint employees and determine their terms and conditions of employment in accordance with section 18;
(b) bargain collectively with the recognised trade unions representing SARS employees;
(c) obtain the services of any person, including any state department, functionary or institution, to perform any specific act or function;
(d) acquire or dispose of any right in or to movable or immovable property, which may include ownership;
(e) open and operate on its own bank accounts;
(f) insure itself against any loss, damage, risk or liability;
(g) perform any specific act or function within its competence on behalf of any other person, including any state department, functionary or institution;
(h) impose fees or charges when performing an act or function in terms of paragraph (g);
(i) perform legal acts, or institute or defend any legal action in its own name;
(j) engage in any activity, whether alone or together with other organisations in the Republic or elsewhere, to promote proper, efficient and effective tax administration, including customs and excise duty administration; and
(k) do anything that is incidental to the exercise of any of its powers.

 

(2) [Section 5(2) deleted by the South African Revenue Service Amendment Act, Act No. 46 of 2002]