• South African Revenue Service Act, 1997 (Act No. 34 of 1997)
  • Notice No. 1165 of 1997 
  • Act
  • 1. Definitions
  • Part 1 : South African Revenue Service
    • 2. Establishment
    • 3. Objectives
    • 4. Functions
    • 5. Powers
  • Part 2 : Commissioner
    • 6. Appointment
    • 7. Acting Commissioner
    • 8. [Repealed] Proof of appointment 
    • 9. Responsibilities
    • 10. Assignment of powers and duties
  • Part 3 : Advisory Committees
    • 11. Establishment
    • 12. Constitution
    • 13. Powers
    • 14. Procedures
    • 15. Disclosure of interest
    • 16. Remuneration
    • 17. Vacation of office
  • Part 4 : Employees
    • 18. Terms and conditions of employment
    • 19. Pension rights
    • 20. Training and education
    • 21. Existing staff
  • Part 5 : Financial Matters
    • 22. Accountability
    • 23. [Repealed] Application of Exchequer Act
    • 24. Funds
    • 25. Chief source of income
    • 26. [Repealed] Estimates of income and expenditure 
    • 27. [Repealed] Refunds to state 
    • 28. Audits
    • 29. [Repealed] Annual report 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
  • Schedules
    • Schedule 1 : Legislation Administered by Commissioner
      • Legislation Administered by Commissioner
    • Schedule 2 : Transitional Provisions
      • 1. Definitions
      • 2. Abolition of Department
      • 3. Commissioner
      • 4. Persons in service of Department
      • 5. Persons becoming employees of SARS
      • 6. Collective bargaining
      • 7. Assets and liabilities
      • 8. Financial and administrative records of Department
    • Schedule 3 : Amendment of Legislation affected by this Act
      • Amendment of Legislation affected by this Act