Part B
Powers and duties of SARS and SARS officials
Category: Part B – Powers and duties of SARS and SARS officials (TAA)
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.
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 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 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]