South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 1 : South African Revenue Service4. Functions |
| (1) | To achieve its objectives SARS must— |
| (a) | secure the efficient and effective, and widest possible, enforcement of – |
| (i) | the national legislation listed in Schedule 1; and |
| (ii) | any other legislation concerning the collection of revenue or the control over the import, export, manufacture, movement, storage or use of certain goods that may be assigned to SARS in terms of either legislation or an agreement between SARS and the organ of state or institution concerned; |
| (b) | advise the Minister on— |
| (i) | all matters concerning revenue; and |
| (ii) | the exercise of any power or the performance of any function assigned to the Minister or any other functionary in the national executive in terms of legislation referred to in paragraph (a); and |
| (c) | advise the Minister of Trade and Industry on matters concerning the control over the import, export, manufacture, movement, storage or use of certain goods. |
| (2) | SARS must perform its functions in the most cost-efficient and effective manner and in accordance with the values and principles mentioned in section 195 of the Constitution. |
| (3) | [Section 4(3) substituted by section 3 of the South African Revenue Service Amendment Act, 46 of 2002] |