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

Chapter 2 : General Administration Provisions

Part E : Powers and duties of Minister

13. Powers and duties of Minister


(1) The powers conferred and the duties imposed upon the Minister by or under the provisions of a tax Act may—
(a) be exercised or performed by the Minister personally; and
(b) except for the powers under sections 14 and 257, be delegated by the Minister to the Deputy Minister or Director-General of the National Treasury.


(2) The Director-General may in turn delegate the powers and duties delegated to the Director-General by the Minister to a person under the control, direction or supervision of the Director-General.