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

Part 1 : South African Revenue Service

3. Objectives
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(1)SARS's objectives are the efficient and effective—
(a)collection of revenue; and
(b)control over the import, export, manufacture, movement, storage or use of certain goods.

 

(2)[Section 3 substituted by section 2 of Act No. 45 of 2002]