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South Africa
NATIONAL LEGISLATION OVERVIEWS
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South African Revenue Service Act, No. 34 of 1997

Long title


To make provision for the efficient and effective administration of the revenue collecting system of the Republic and the control over the import, export, manufacture, movement, storage or use of certain goods; and, for this purpose, to reorganise the South African Revenue Service and to make provision for the establishment of advisory committees; and to provide for incidental matters.

Table of contents

SECTION TITLE
ARRANGEMENT OF SECTIONS
1. Definitions
PART 1. SOUTH AFRICAN REVENUE SERVICE
2. Establishment
3. Objectives [...Title amended by Act 2002_046_003_20021127 - was entitled “Objective”]
4. Functions
5. Powers
PART 2. COMMISSIONER
6. Appointment
7. Acting Commissioner
8. ... [...repealed by Act 2002_046_006_20021127 - was entitled "Proof of appointment"]
9. ... [...repealed by Act 2002_046_006_20021127 - was entitled “Responsibilities”]
10. Assignment of powers and duties
PART 3. ADVISORY COMMITTEES [...Title amended by Act 2002_046_008_20021127 was entitled “PART 3. ADVISORY BOARD”]
11. Establishment
12. Constitution
13. Powers [...Title amended by Act 2002_046_008_20021127 - was entitled “Powers and functions”]
14. Procedures
15. Disclosure of interest
16. Remuneration
17. ... [...deleted by 2002_046_008_20021127 by way of unmarked omission - was entitled ‘Vacation of office”]
PART 4. EMPLOYEES
18. Terms and conditions of employment
19. Pension rights
19A. Employment Tax Incentive Act, 2013 [...inserted by Act 2013_026_013_20131218 Sh]
20. Training and education
21. Existing staff
PART 5. FINANCIAL MATTERS
22. Accountability
23. ... [...repealed by Act 2002_046_012_20021127 - was entitled ‘Application of Exchequer Act”]
24. Funds
25. Chief source of income
26. ... [...repealed by Act 2002_046_014_20021127 - was entitled “Estimates of income and expenditure”]
27. ... [...repealed by Act 2002_046_015_20021127 - was entitled “Refunds to state”]
28. Audits
29. ... [...repealed by Act 2002_046_016_20021127 - was entitled “Annual report”]
PART 6. MISCELLANEOUS
30. Restrictions on names implying connection with SARS
31. Protection of confidential information
32. Exemption from transfer and stamp duty
33. Amendment of Schedule 1
34. Amendment of legislation affected by this Act
35. Short title and commencement
Sch. 1. SCHEDULE 1 TO THE SOUTH AFRICAN REVENUE SERVICE ACT, 1997 [...Title amended by Proclamation GG20090026_32724_0000_0074 - was entitled "SCHEDULE 1. LEGISLATION ADMINISTERED BY COMMISSIONER"][s3; s33; s35]*
Sch. 2. SCHEDULE 2. TRANSITIONAL PROVISIONS [s21; s35]*
Sch. 3.  SCHEDULE 3. AMENDMENT OF LEGISLATION AFFECTED BY THIS ACT [s34; s35]
 
Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
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As unamended Act 1997_034_000_19970905 EXT.LINK REQ.INFO LINK
As amended by Act 1997_034_033_20020705-Not-v20020705_23600_0000_0058 .  N/A REQ.INFO LINK
As amended by Act 2002_046_000_20021127 .  N/A REQ.INFO LINK
As amended by Act 1997_034_033-Not-v20091126_32724_0000_0074 .  ** N/A REQ.INFO LINK
As amended by Act 2011_028_000_20120704 .  N/A REQ.INFO LINK
As amended by Act 1997_034_033-Not-v20130530_36509_0000_0013 .  ** N/A REQ.INFO LINK
As amended by Act 2013_026_000_20131218 .  N/A REQ.INFO LINK
As amended by Act 2014_044_000_20150120 .  N/A REQ.INFO LINK
As amended by Act 1997_034_033-Not-v20150330_38653_0000_0017 .  ** N/A REQ.INFO LINK
As amended by ... N/A REQ.INFO LINK

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