South African Institute for Drug Free Sport Act, 1997
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 2 : General Administration ProvisionsPart B : Powers and duties of SARS and SARS officials7. Conflict of interest |
The Commissioner or a SARS official may not exercise a power or become involved in a matter pertaining to the administration of a tax Act, if—
| (a) | the power or matter relates to a taxpayer in respect of which the Commissioner or the official has or had, in the previous three years, a personal, family, social, business, professional, employment or financial relationship presenting a conflict of interest; or |
| (b) | other circumstances present a conflict of interest, |
that will reasonably be regarded as giving rise to bias.
