4. Administration of Act

(1)     The Commissioner is responsible for carrying out the provisions of this Act.

(2)     Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.

[Section 4 amended by section 34 of Act 34 of 1997 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]