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Table of Contents
South African Revenue Service Act, 1997 (Act No. 34 of 1997)
Notice No. 1165 of 1997
Act
1. Definitions
Part 1 : South African Revenue Service
2. Establishment
3. Objectives
4. Functions
5. Powers
Part 2 : Commissioner
6. Appointment
7. Acting Commissioner
8. [Repealed] Proof of appointment
9. Responsibilities
10. Assignment of powers and duties
Part 3 : Advisory Committees
11. Establishment
12. Constitution
13. Powers
14. Procedures
15. Disclosure of interest
16. Remuneration
17. Vacation of office
Part 4 : Employees
18. Terms and conditions of employment
19. Pension rights
20. Training and education
21. Existing staff
Part 5 : Financial Matters
22. Accountability
23. [Repealed] Application of Exchequer Act
24. Funds
25. Chief source of income
26. [Repealed] Estimates of income and expenditure
27. [Repealed] Refunds to state
28. Audits
29. [Repealed] Annual report
Part 6 : Miscellaneous
30. Restrictions on names implying connection with SARS
31. Protection of confidential information
32. Exemption from transfer and stamp duty
33. Amendment of Schedule 1
34. Amendment of legislation affected by this Act
35. Short title and commencement
Schedules
Schedule 1 : Legislation Administered by Commissioner
Legislation Administered by Commissioner
Schedule 2 : Transitional Provisions
1. Definitions
2. Abolition of Department
3. Commissioner
4. Persons in service of Department
5. Persons becoming employees of SARS
6. Collective bargaining
7. Assets and liabilities
8. Financial and administrative records of Department
Schedule 3 : Amendment of Legislation affected by this Act
Amendment of Legislation affected by this Act
SARS
means the South African Revenue Service established by
section 2
.
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