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

Part 2 : Commissioner

7. Acting Commissioner
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(1)When the Commissioner is absent or otherwise unable to perform the functions of office, or during a vacancy in the office of Commissioner, the Minister may designate another SARS employee to act as Commissioner.

 

(2)No employee may be designated as acting Commissioner for a period longer than 90 days at a time.