South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 3 : Advisory Committees12. Constitution |
| (1) | A specialist committee established under section 11 must perform its functions impartially and without fear, favour or prejudice. |
| (2) | A specialist committee contemplated in section 11 must consist of— |
| (a) | not more than eight persons who are independent from SARS and are appointed by the Minister; and |
| (b) | not more than two senior employees of SARS designated by the Commissioner. |
| (3) | A person appointed as a member of such a committee must— |
| (a) | be a fit and proper person; |
| (b) | have appropriate expertise or experience; and |
| (c) | have the ability to perform effectively as a member of that committee . |
| (4) | The members of such a committee must not— |
| (a) | act in any way that is inconsistent with subsection (3) or expose themselves to any situation in which the risk of a conflict between their responsibilities and private interests may arise; or |
| (b) | use their position or any information entrusted to them to enrich themselves or improperly benefit any other person. |
| (5) | A member ceases to be a member if— |
| (a) | he or she resigns from the specialist committee ; |
| (b) | the Minister terminates his or her membership because the member no longer complies with subsection (3) or has contravened subsection (4); or |
| (c) | the term for which the member was appointed as expired. |