|(b)||an employee of SARS; or|
|(c)||a person contracted or engaged by SARS, other than an external legal representative, for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner;|
[Definition substituted by section 47 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
Join our mailing list!