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

To make provision for the efficient and effective administration of the revenue-collecting system of the Republic and the control over the import, export, manufacture, movement, storage or use of certain goods and, for this purpose, to re-organise the South African Revenue Service and to make provision for the establishment of advisory committees and to provide for incidental matters.

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:—