South African Revenue Service Act, 1997 (Act No. 34 of 1997)Schedule 2 : Transitional Provisions5. Persons becoming employees of SARS |
| (1) | When a departmental employee becomes an employee of SARS, the Commissioner must appoint that employee in a post on the establishment of SARS. |
| (2) | A person mentioned in subitem (1) remains subject to any decisions, proceedings, rulings and directions applicable to that person immediately before the effective date. Any proceedings against such a person which were pending immediately before the effective date, must be disposed of as if this Act had not been enacted. |