South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 2 : Commissioner9. Responsibilities |
(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. |