Category: Section 8 (TAA) – Identity cards

Section 8

 

  1. Subsection (1) substituted by section 39 of Act 21 of 2012 effective on 1 October 2012.

 

  1. Subsection (2) substituted by section 39 of Act 21 of 2012 effective on 1 October 2012.

Section 8 (TAA) – Identity cards

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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.