6. Administration of Act

(1)     The Commissioner shall be responsible for the administration of this Act.

(2)     The powers conferred and the duties imposed upon the Commissioner by this Act may be exercised or performed by the Commissioner or by any SARS official under the control, direction or supervision of the Commissioner.

[Subsection (2) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(3)     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.

[Subsection (3) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]