South African Revenue Service Act, 1997 (Act No. 34 of 1997)

Part 5 : Financial Matters

22. Accountability
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As accounting authority for SARS the Commissioner must comply with the Public Finance Management Act, 1999, in respect of—

(a)all income and expenditure of SARS;
(b)all assets, liabilities and financial transactions of SARS; and
(c)all revenue collected by SARS.