To make provision for the efficient and effective administration of the revenue-collecting system of the Republic and the control over the import, export, manufacture, movement, storage or use of certain goods and, for this purpose, to re-organise the South African Revenue Service and to make provision for the establishment of advisory committees and to provide for incidental matters.
Last update: January 2015
Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996
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The South African Revenue Service Act, 1997 (Act No. 34 of 1997) has been amended by Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014), Government Gazette 38406, Notice No. 22, dated 20 January 2015.
The South African Revenue Service Act, 1997 (Act No. 34 of 1997) has been amended by the Employment Tax Incentive Act, 2013 (Act No. 26 of 2013), Government Gazette 37185 dated 18 December 2013.
The South African Revenue Service Act, 1997 (Act No. 34 of 1997) has been amended by the Tax Administration Act, 2011 (Act No. 28 of 2011) Government Gazette 35491 dated 4 July 2012.
The Act has been amended by Notice No. 74 of 2009 – Amendment of Schedule 1 – "Legislation administered by Commissioner" – published in Government Gazette No. 32724 dated 26 November 2009.
Amended by the South African Revenue Services Amendment Act, 2002 (Act 46 of 2002) as gazetted on 27 November 2002 in GG 24106.
In terms of the provisions of section 6 of the South African Revenue Service Act, 1997, Mr. Pravin Jamnadas Gordhan has been designated as Commissioner for the South African Revenue Service for a period of five years with effect from 8 November 1999.
The South African Revenue Service Act, 1997 has been added to the site on 9 July.The commencement date is 1 October, 1997.