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.