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
Documents citing this one 92
Gazette 71
- KwaZulu-Natal Provincial Gazette dated 2018-05-17 number 1953
- KwaZulu-Natal Provincial Gazette dated 2018-11-29 number 2024
- KwaZulu-Natal Provincial Gazette dated 2019-02-21 number 2048
- South Africa Government Gazette Regulation Gazette dated 1997-10-01 number 18338
- South Africa Government Gazette Regulation Gazette dated 1997-11-28 number 18457
- South Africa Government Gazette Regulation Gazette dated 1998-11-11 number 19462
- South Africa Government Gazette Regulation Gazette dated 2000-02-07 number 20865
- South Africa Government Gazette Regulation Gazette dated 2002-07-05 number 23600
- South Africa Government Gazette Regulation Gazette dated 2003-04-01 number 24639
- South Africa Government Gazette Regulation Gazette dated 2003-10-08 number 25557
- South Africa Government Gazette dated 1998-06-29 number 19013
- South Africa Government Gazette dated 1998-10-30 number 19410
- South Africa Government Gazette dated 1999-04-30 number 19984
- South Africa Government Gazette dated 1999-09-01 number 20426
- South Africa Government Gazette dated 1999-10-15 number 20552
- South Africa Government Gazette dated 1999-11-11 number 20625
- South Africa Government Gazette dated 1999-11-24 number 20656
- South Africa Government Gazette dated 1999-12-02 number 20698
- South Africa Government Gazette dated 2000-07-19 number 21390
- South Africa Government Gazette dated 2000-12-06 number 21848
- South Africa Government Gazette dated 2000-12-18 number 21840
- South Africa Government Gazette dated 2001-06-20 number 22389
- South Africa Government Gazette dated 2001-07-27 number 22532
- South Africa Government Gazette dated 2001-12-03 number 22886
- South Africa Government Gazette dated 2001-12-12 number 22923
- South Africa Government Gazette dated 2002-03-28 number 23289
- South Africa Government Gazette dated 2002-11-27 number 24106
- South Africa Government Gazette dated 2003-03-03 number 24668
- South Africa Government Gazette dated 2003-05-31 number 25047
- South Africa Government Gazette dated 2003-12-22 number 25864
- South Africa Government Gazette dated 2004-07-27 number 26612
- South Africa Government Gazette dated 2005-01-24 number 27188
- South Africa Government Gazette dated 2005-02-01 number 27240
- South Africa Government Gazette dated 2005-07-13 number 27786
- South Africa Government Gazette dated 2007-02-07 number 29604
- South Africa Government Gazette dated 2007-08-08 number 30157
- South Africa Government Gazette dated 2007-08-08 number 30158
- South Africa Government Gazette dated 2009-09-30 number 32611
- South Africa Government Gazette dated 2009-11-26 number 32724
- South Africa Government Gazette dated 2010-05-21 number 33216
- South Africa Government Gazette dated 2010-11-02 number 33726
- South Africa Government Gazette dated 2010-11-02 number 33727
- South Africa Government Gazette dated 2011-12-14 number 34867
- South Africa Government Gazette dated 2013-02-01 number 36122
- South Africa Government Gazette dated 2013-05-30 number 36509
- South Africa Government Gazette dated 2013-11-26 number 37067
- South Africa Government Gazette dated 2013-12-12 number 37158
- South Africa Government Gazette dated 2013-12-18 number 37185
- South Africa Government Gazette dated 2014-09-26 number 38012
- South Africa Government Gazette dated 2015-01-20 number 38406
- South Africa Government Gazette dated 2015-03-30 number 38653
- South Africa Government Gazette dated 2015-08-05 number 39056
- South Africa Government Gazette dated 2015-08-06 number 39058
- South Africa Government Gazette dated 2015-11-23 number 39439
- South Africa Government Gazette dated 2016-01-08 number 39586
- South Africa Government Gazette dated 2016-01-08 number 39588
- South Africa Government Gazette dated 2017-01-19 number 40562
- South Africa Government Gazette dated 2017-01-19 number 40563
- South Africa Government Gazette dated 2017-12-18 number 41341
- South Africa Government Gazette dated 2017-12-18 number 41342 part 1
- South Africa Government Gazette dated 2018-07-06 number 41754 part 1
- South Africa Government Gazette dated 2018-07-27 number 41796 part 1
- South Africa Government Gazette dated 2019-01-17 number 42171
- South Africa Government Gazette dated 2019-05-23 number 42483
- South Africa Government Gazette dated 2019-07-19 number 42584 part 1
- South Africa Government Gazette dated 2020-01-15 number 42952
- South Africa Government Gazette dated 2020-07-21 number 43536
- South Africa Government Gazette dated 2021-01-20 number 44083
- South Africa Government Gazette dated 2022-04-06 number 46205
- South Africa Government Gazette dated 2023-12-22 number 49894
- Western Cape Provincial Gazette dated 2016-11-28 number 7707
Judgment 11
- Araujo v Krige NO and Others (8923/21) [2022] ZAGPPHC 825 (15 July 2022)
- Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others [2023] ZACC 13 (30 May 2023)
- Attieh and Others v Commissioner for South African Revenue Services (33784/2019) [2022] ZAGPPHC 587 (6 September 2022)
- Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/2009) [2010] ZASCA 135 (1 October 2010)
- EFF and Others v Manuel (711/2019) [2020] ZASCA 172 (17 December 2020)
- First National Bank of SA Limited t/a Wesbank v Commissioner for the South African Revenue Services and Another; First National Bank of SA Limited t/a Wesbank v Minister of Finance [2002] ZACC 5 (16 May 2002)
- Manuel v Economic Freedom Fighters and Others (13349/19) [2019] ZAGPJHC 157 (30 May 2019)
- Nu Africa Duty Free Shop (Pty) Ltd v Commissioner for South African Revenue Service (58541/2020) [2024] ZAGPPHC 347 (8 April 2024)
- Porritt and Another v National Director of Public Prosecutions and Others (978/2013) [2014] ZASCA 168 (21 October 2014)
- Public Servants Association v South African Revenue Service and Others (34583/2021) [2023] ZAGPPHC 1277 (22 November 2023)
- Symmington v South African Revenue Services (60723/17) [2017] ZAGPPHC 112 (22 September 2017)
Legislation 10
- Customs Control Act, 2014
- Diamond Export Levy (Administration) Act, 2007
- Financial Intelligence Centre Act, 2001
- Income Tax Act, 1962
- Promotion of Access to Information Act, 2000
- Protection of Personal Information Act, 2013
- Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Retirement), 2019
- Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Superannuation), 2019
- Regulations Relating to the Kwazulu-Natal Joint Municipal Provident Fund, 2019
- Unemployment Insurance Contributions Act, 2002