Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Purchase

(1)	A delegation by the Commissioner under section 6(2) —

(a)	must be in writing;

(b)	becomes effective only when signed by the Commissioner;

[Subsection(1)(b) substituted by section 32 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]

(c)	is subject to the limitations and conditions the Commissioner may determine in making the delegation;

(d)	may either be to—

(i)	a specific individual; or

(ii)	the incumbent of a specific post; and

(e)	may be amended or withdrawn by the Commissioner.

(2)	A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power or the performance of the delegated duty.