South Africa
South African Revenue Service Act, 1997
Act 34 of 1997
- Published in Government Gazette 18257 on 5 September 1997
- Assented to on 28 August 1997
- Commenced on 1 October 1997 by South African Revenue Service Act, 1997: Commencement
- [This is the version of this document from 5 September 1997.]
1. Definitions
In this Act, unless the context indicates otherwise—"Board" means the Advisory Board established by section 11;"Commissioner" means the Commissioner appointed in terms of section 6;"financial year" means a financial year defined in section 1 of the Exchequer Act, 1975 (Act No. 66 of 1975);"Minister" means the Minister of Finance;"Public Service Act" means the Public Service Act, 1994 (Proclamation No. 103 of 1994);"recognised trade union" means a trade union registered in terms of the Labour Relations Act, 1995 (Act No. 66 of 1995), and recognised by SARS as a collective bargaining agent of SARS employees;"revenue" means income derived from taxes, duties, levies, fees, charges, additional tax and any other moneys imposed in terms of legislation, including penalties and interest in connection with such moneys;"SARS" means the South African Revenue Service established by section 2; and"this Act" includes any rules made or directives issued in terms of this Act.Part 1 – South African Revenue Service
2. Establishment
The South African Revenue Service is hereby established as an organ of state within the public administration, but as an institution outside the public service.3. Objective
SARS's objective is the efficient and effective collection of revenue.4. Functions
5. Powers
Part 2 – Commissioner
6. Appointment
7. Acting Commissioner
8. Proof of appointment
If the Minister has given notice in the Gazette of any appointment of a person as the Commissioner or as an acting Commissioner, this notice may be presented in a court as proof of the appointment.9. Responsibilities
10. Assignment of powers and duties
Part 3 – Advisory Board
11. Establishment
12. Constitution
13. Powers and functions
14. Procedures
The Board may determine its own procedures.15. Disclosure of interest
A Board member who has a personal or financial interest in any matter on which the Board gives advice must disclose that interest and withdraw from the proceedings of the Board when that matter is discussed.16. Remuneration
SARS must remunerate a member mentioned in section 12(1)(a) and compensate the member for expenses, as determined by the Minister.17. Vacation of office
A member mentioned in section 12(1)(a) ceases to be a member if—Part 4 – Employees
18. Terms and conditions of employment
19. Pension rights
20. Training and education
SARS—21. Existing staff
Items 1 to 5 of Schedule 2 apply to all persons in the public service who occupied posts on, or were additional to, the staff establishment of the Department: South African Revenue Service immediately before this Act took effect, and item 6 applies to both those persons and persons appointed by SARS after this Act took effect.Part 5 – Financial matters
22. Accountability
As accounting officer the Commissioner must—23. Application of Exchequer Act
The Exchequer Act, 1975 (Act No. 66 of 1975), and any regulations or instructions issued in terms of the Act—24. Funds
25. Chief source of income
26. Estimates of income and expenditure
27. Refunds to state
SARS must refund to the National Revenue Fund any money paid to SARS in terms of section 25(2) that has not been used at the end of the financial year, unless otherwise agreed with the Minister.28. Audits
The Auditor-General must audit the accounts and financial records of SARS, including those relating to the collection of revenue.29. Annual report
Part 6 – Miscellaneous
30. Restrictions on names implying connection with SARS
31. Protection of confidential information
Nothing in this Act affects provisions in other legislation prohibiting or regulating disclosure of information in the possession of the Commissioner.32. Exemption from transfer and stamp duty
No transfer duty is payable by SARS in respect of the acquisition of any property by SARS, and no stamp duty is payable by SARS in respect of any instrument if the stamp duty thereon would be payable by SARS in terms of the applicable legislation.33. Amendment of Schedule 1
The President may amend Schedule 1 by proclamation in the Gazette.34. Amendment of legislation affected by this Act
35. Short title and commencement
History of this document
01 October 1997
05 September 1997 this version
28 August 1997
Assented to
Cited documents 6
Legislation 6
1. | Labour Relations Act, 1995 | 1970 citations |
2. | Income Tax Act, 1962 | 1599 citations |
3. | Customs and Excise Act, 1964 | 912 citations |
4. | Value-Added Tax Act, 1991 | 694 citations |
5. | Constitution of the Republic of South Africa, 1996 | 585 citations |
6. | Transfer Duty Act, 1949 | 123 citations |
Documents citing this one 96
Gazette 71
Judgment 11
Legislation 10
1. | Promotion of Access to Information Act, 2000 | 1613 citations |
2. | Income Tax Act, 1962 | 1599 citations |
3. | Financial Intelligence Centre Act, 2001 | 728 citations |
4. | Protection of Personal Information Act, 2013 | 156 citations |
5. | Unemployment Insurance Contributions Act, 2002 | 113 citations |
6. | Customs Control Act, 2014 | 15 citations |
7. | Diamond Export Levy (Administration) Act, 2007 | 11 citations |
8. | Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Retirement), 2019 | |
9. | Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Superannuation), 2019 | |
10. | Regulations Relating to the Kwazulu-Natal Joint Municipal Provident Fund, 2019 |