South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 5 : Financial Matters25. Chief source of income |
| (1) | SARS is entitled to money appropriated annually by Parliament for its services mentioned in section 4(1)(a)(i) and (b). |
(2)
| (a) | The amount of the money to be appropriated must— |
| (i) | be calculated in accordance with the estimates of income and expenditure as contemplated in section 53 of the Public Finance Management Act, 1999; or |
| (ii) | be determined in such other manner as may be agreed between the Minister and the Commissioner and approved by Cabinet; |
| (b) | Once appropriated, the money must be paid to SARS in amounts determined in accordance with an agreement between SARS and the Minister, subject to the Public Finance Management Act, 1999. |
| (3) | For services mentioned in section 4(1)(a)(ii) SARS may charge the organ of state or institution concerned at an agreed rate. |