266. Continuation of authority to audit
If a SARS official was issued a letter authorising the official to audit under a tax Act, and the letter is in force immediately before the commencement date of this Act, the letter is regarded as issued to the official under section 41.
265. Continuation of appointment to a post or office or delegation by Commissioner
(1) A person appointed to a post or office or delegated by the Commissioner under the SARS Act or a tax Act, which appointment or delegation is in force immediately before the commencement date of this Act, is regarded as appointed or delegated under this Act.
(2) Subsection (1) applies until the person is so appointed or delegated under this Act or the appointment or delegation is withdrawn.
264. Continuation of tax board, tax court and court rules
(1) A tax board or tax court that was established under a tax Act and exists immediately before the commencement date of this Act, is regarded as established under section 108 or 116, respectively, of this Act.
(2) Rules of court issued by the Minister under a tax Act that are in force immediately before the commencement date of this Act continue in force as if they were issued under section 103.
263. Appointment of members of tax court
A member of the tax court appointed under a tax Act who is a member immediately before the commencement date of this Act is regarded as appointed under the provisions of section 120(1) until the expiry of his or her term of office in terms of the provisions previously in force, or until his or her appointment in terms of section 120(4) is terminated or lapses.
262. Appointment of chairpersons of tax board
A legal practitioner appointed to the panel of persons who may serve as chairpersons of the tax board under a tax Act, who is on that panel immediately before the commencement date of this Act, is regarded as appointed under the provisions of section 111 until the earlier of-
(a) the expiry of the legal practitioner’s appointment under the provisions previously in force; or
(b) termination of the legal practitioner’s appointment under section 111(3).
[Section 262 substituted by section 47 of Act 33 of 2019]
261. Public officer previously appointed
A public officer appointed or regarded as appointed under a tax Act and holding office immediately before the commencement date of this Act, is regarded as a public officer appointed under this Act.
260. Provisions relating to secrecy
A person who took and subscribed to an oath or solemn declaration of secrecy under a tax Act before the commencement date of this Act is regarded as having taken and subscribed to the oath or solemn declaration under section 67(2).
259. Appointment of Tax Ombud
(1) The Minister must appoint a person as Tax Ombud under section 14 within one year of the commencement date of this Act.
(2) The first Tax Ombud appointed under this Act may not review a matter that arose more than one year before the day on which the Tax Ombud is appointed, unless the Minister requests the Tax Ombud to do so.
258. New taxpayer reference number
If a person has been allocated a taxpayer, tax or other reference number for purposes of a tax Act before the promulgation of this Act, the number remains in force until the time that SARS allocates a taxpayer reference number to the person under section 24 for purposes of the relevant tax type.
CHAPTER 20
TRANSITIONAL PROVISIONS