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South
Africa
NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
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
Legislation Text Access Point
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repealed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repealed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repealed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.] |
Access Official Gazette PDF | Request Subscription Fee | Subscriber Access |
| 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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* Unbolded grey text in square brackets is additional information provided by LegalB.
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