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

Part 2 : Commissioner

9. Responsibilities

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(1)        The Commissioner

(a)is responsible for the performance by SARS of its functions;
(b)takes all decisions in the exercise by SARS of its powers;
(c)performs any function and exercises any power assigned to the Commissioner in terms of any legislation or agreement referred to in section 4(1)(a); and
(d)is the chief executive officer and also the accounting authority for SARS.

 

(2)As chief executive officer the Commissioner is responsible in particular for—
(a)the formation and development of an efficient administration;
(b)the organisation and control of the staff;
(c)the maintenance of discipline; and
(d)the effective deployment and utilisation of staff to achieve maximum operational results.

 

(3)As accounting authority, the Commissioner is responsible for—
(a)all income and expenditure of SARS;
(b)all revenue collected by SARS;
(c)all assets and the discharge of all liabilities of SARS; and
(d)the proper and diligent implementation of the Public Finance Management Act 1999.

 

(4)The Commissioner must perform the functions of office as required by this Act.