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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Part I : Administration

5. Exercise of powers and performance of duties


(1) The powers conferred and the duties imposed upon the Commissioner by or in terms of the provisions of this Act or any amendment thereof may be exercised or performed by the Commissioner, or by any SARS official.


(2) [Section 5(2) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]