Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Skills Development Levies Act, 1999 (Act No. 9 of 1999)Chapter 2 : Recovery of Levy by SETA15. Appointment of Inspectors |
| (1) | A labour inspector appointed in terms of section 63 of the Basic Conditions of Employment Act, 1997 (Act No. 75 of 1997), is regarded to be an inspector for the purposes of this Act in so far as it relates to the collection of levies by a SETA or its approved body. |
| (2) | The Director-General must, by a signed certificate, designate any person appointed in the prescribed manner and against the prescribed criteria as an agent of a SETA or its approved body as an inspector for the purposes of this Act in so far as it relates to the collection of levies by the SETA or approved body, as the case may be. |
| (3) | An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act. |
