Part E
Powers and duties of Minister
Author: admin_kmos
Section 12 (TAA) – Right of appearance in proceedings
12. Right of appearance in proceedings
(1) Despite any law to the contrary, a senior SARS official may, on behalf of SARS or the Commissioner in proceedings referred to in a tax Act, appear ex parte in a judge’s chambers, in the tax court, or a High Court or any other court recognised in terms of section 166 of the Constitution of the Republic of South Africa, 1996.
[Subsection (1) substituted by section 24 of Act 24 of 2020 and by section 15(1)(a) of Act 43 of 2024]
(2) A senior SARS official may only appear in the tax court, a High Court or any other court recognised in terms of section 166 of the Constitution of the Republic of South Africa, 1996, if the person is a legal practitioner.
[Subsection (2) substituted by section 28 of Act 33 of 2019 and by section 15(1)(b) of Act 43 of 2024]
Section 11 (TAA) – Legal proceedings involving Commissioner
11. Legal proceedings involving Commissioner
(1) No SARS official may institute or defend civil proceedings on behalf of the Commissioner unless authorised to do so under this Act or by the Commissioner or by the person delegated by the Commissioner under section 6(2).
[Subsection (1) substituted by section 36 of Act 23 of 2015 effective on 8 January 2016]
(2) For purposes of subsection (1), a SARS official who, on behalf of the Commissioner, institutes litigation, or performs acts which are relied upon by the Commissioner in litigation, is regarded as duly authorised until proven to the contrary.
(3) An amount due or payable as a result of a cost order in favour of SARS recovered by the State Attorney resulting from any civil proceedings under this Act must be paid to the National Revenue Fund.
[Subsection (3) substituted by section 40 of Act 21 of 2012, section 33 of Act 39 of 2013 and section 48 of Act 16 of 2016 effective on 19 January 2017]
(4) Unless the court otherwise directs, no legal proceedings may be instituted in the High Court against the Commissioner, unless the applicant has given the Commissioner at least 10 business days written notice, in the prescribed form, of the applicant’s intention to institute the legal proceedings.
[Subsection (4) added by section 33(c) of Act 39 of 2013 and substituted by section 27 of Act 33 of 2019 and by section 15 of Act 4 of 2026]
(5) The notice or any process by which the legal proceedings referred to in subsection (4) are instituted, must be served at the address specified by the Commissioner by public notice.
Part D – Authority to act in legal proceedings (TAA)
Part D
Authority to act in legal proceedings
Section 10 (TAA) – Delegations by the Commissioner
10. Delegations by the Commissioner
(1) A delegation by the Commissioner under section 6(2)-
(a) must be in writing;
(b) becomes effective only when signed by the Commissioner;
(c) is subject to the limitations and conditions the Commissioner may determine in making the delegation;
(d) may either be to-
(i) a specific individual; or
(ii) the incumbent of a specific post; and
(e) may be amended or withdrawn by the Commissioner.
(2) A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power or the performance of the delegated duty.
Part C – Delegations (TAA)
Part C
Delegations
Section 9 (TAA) – Decision or notice by SARS
9. Decision or notice by SARS
(1) A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act, excluding a decision given effect to in an assessment or a notice of assessment that is subject to objection and appeal, may in the discretion of a SARS official described in paragraph (a), (b) or (c) or at the request of the relevant person, be withdrawn or amended by-
(a) the SARS official;
(b) a SARS official to whom the SARS official reports; or
(c) a senior SARS official.
[Subsection (1) substituted by section 22 of Act 13 of 2017 effective on 18 December 2017]
(2) If all the material facts were known to the SARS official at the time the decision was made, a decision or notice referred to in subsection (1) may not be withdrawn or amended with retrospective effect, after three years from the later of the-
(a) date of the written notice of that decision; or
(b) date of assessment or the notice of assessment giving effect to the decision (if applicable).
(3) A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act is regarded as made by a SARS official authorised to do so or duly issued by SARS, until proven to the contrary.
[Subsection (3) added by section 22 of Act 13 of 2017 effective on 18 December 2017]
Section 8 (TAA) – Identity cards
8. Identity cards
(1) SARS may issue an identity card to each SARS official exercising powers and duties for purposes of the administration of a tax Act.
(2) When a SARS official exercises a power or duty for purposes of the administration of a tax Act in person outside SARS premises, the official must produce the identity card upon request by a member of the public.
(3) If the official does not produce the identity card, a member of the public is entitled to assume that the person is not a SARS official.
Section 7 (TAA) – Conflict of interest
7. Conflict of interest
The Commissioner or a SARS official may not exercise a power or become involved in a matter pertaining to the administration of a tax Act, if-
(a) the power or matter relates to a taxpayer in respect of which the Commissioner or the official has or had, in the previous three years, a personal, family, social, business, professional, employment or financial relationship presenting a conflict of interest; or
(b) other circumstances present a conflict of interest,
that will reasonably be regarded as giving rise to bias.
Section 6 (TAA) – Powers and duties
6. Powers and duties
(1) The powers and duties of SARS under this Act may be exercised for purposes of the administration of a tax Act.
(2) Powers and duties which are assigned to the Commissioner by this Act must be exercised by the Commissioner personally but he or she may delegate such powers and duties in accordance with section 10.
(3) Powers and duties required by this Act to be exercised by a senior SARS official must be exercised by-
(a) the Commissioner;
(b) a SARS official who has specific written authority from the Commissioner to do so; or
(c) a SARS official occupying a post designated by the Commissioner in writing for this purpose.
(4) The execution of a task ancillary to a power or duty under subsection (2) or (3) may be done by a SARS official under the control of an official referred to in subsection (3)(a), (b) or (c).
[Subsection (4) amended by section 38 of Act 21 of 2012 effective on 1 October 2012, substituted by section 35 of Act 23 of 2015 effective on 8 January 2016]
(5) Powers and duties not specifically required by this Act to be exercised by the Commissioner or by a senior SARS official, may be exercised by a SARS official.
(6) The Commissioner may by public notice specify that a power or duty in a tax Act other than this Act must be exercised by the Commissioner personally or a senior SARS official.