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

Number and Year of Law

Short Title

Extent of Repeal or Amendment

Act No. 32 of 1948

Marketable Securities Tax Act, 1948

Section 1 is hereby amended--

(a) by the substitution for the definition of "Commissioner" of the following definition:

" 'Commissioner' means the Commissioner for [Inland Revenue] the South African Revenue Service;"; and

(b) by the insertion after the definition of "member" of the following definition:

" 'South African Revenue Service' means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;".

Act No. 40 of 1949

Transfer Duty Act, 1949

Section 1 is hereby amended—

(a) by the substitution for the definition of "Commissioner" of the following definition:

" 'Commissioner' means the Commissioner for [Inland Revenue] the South African Revenue Service;"; and

(b)by the insertion after the definition of "registration officer" of the following definition:

" 'South African Revenue Service' means the South African Revenue Service established by section 2 of the South African Revenue Service Act 1997; ".

Act No. 45 of 1955

Estate Duty Act, 1955

Section 1 is hereby amended—

(a) by the substitution for the definition of "Commissioner" of the following definition:

" 'Commissioner' means the Commissioner for [Inland Revenue] the South African Revenue Service;"; and

b) by the insertion after the definition of "relative" of the following definition:

" 'South African Revenue Service' means the South African Revenue Service established by section 2 of the South African Revenue Service Act 1997;".

Act No. 58 of 1962

Income Tax Act, 1962

Section 1 is hereby amended—

(a) by the deletion of the definition of "Chief Executive Officer";

(b) by the substitution for the definition of "Commissioner" of the following definition:

" 'Commissioner' means the Commissioner for [Inland Revenue] the South African Revenue Service;"; and

(c) by the insertion after the definition of "South African company" of the following definition:

" 'South African Revenue Service' means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;".

2. Section 2 is hereby amended by the deletion of subsection (2).

3. Section 4 is hereby amended—

(a) by the substitution for paragraph (a) of the proviso to subsection (1) of the following paragraph:

"(a) any information obtained by the Commissioner in the performance of his duties under the provisions of this Act or any previous Income Tax Act may be used by him for the purposes of the provisions of any other fiscal law administered by him [or he may, if he is satisfied that any such information is required for the purpose of preventing or combating evasion of any tax, duty or levy imposed under any fiscal law administered by the Commissioner for Customs and Excise, supply such information to the last-mentioned Commissioner]; ";

(b) by the deletion of paragraph (c) of the proviso to subsection (1);

(c) by the deletion of subsections (1A) and (1B);

(d) by the substitution for paragraph (a) of subsection (2) of the following paragraph:

"(a) Every person so employed [and the Chief Executive Officer] shall, before acting under this Act, take and subscribe before a magistrate or justice of the peace [or an officer of the South African Revenue Service who is] a commissioner of oaths, such oath or solemn declaration, as the case may be, of fidelity or secrecy as may be prescribed."; and

(e)by the substitution for subsection (3) of the following subsection:

"(3) Any person who contravenes the provisions of subsection (1) [(1A), (1B)] or (2A) shall be guilty of an offence and liable on conviction to a fine not exceeding R5000 or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment.".

Act No. 91 of 1964

Customs and Excise Act, 1964

Section 1 is hereby amended—

(a) by the substitution for the definition of "Commissioner" in subsection (1) of the following definition:

"'Commissioner' means the Commissioner for [Customs and Excise mentioned in section 1B] the South African Revenue Service;"; and

(b) by the insertion after the definition of "ship" of the following definition:

" 'South African Revenue Service' means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;".

2. Sections 1A and 1B are hereby repealed.

3. Section 4 is hereby amended--

(a) by the substitution for subsection (1) of the following subsection:

"(1) [Subject to the laws governing the public service officers employed in the Office] Officers shall act under the control and direction of the Commissioner.";

(b) by the deletion of paragraph (c) of subsection (3); and

(c) by the insertion after subsection (3A) of the following subsection:

" (3B) The provisions of subsection (3) shall not be construed as preventing an officer from using any information obtained by him in the exercise of his powers or the performance of his duties under this Act for the purposes of any other law administered by him.".

4.  Section 43 is hereby amended by the substitution for the word "Office" wherever it occurs in subsection (3) of the word "Commissioner".

5.  Section 82 is hereby amended by the substitution for paragraph (a) of subsection (1) of the following paragraph:

"(a) which is used [in the Office] under the authority of the Commissioner;".

6. Section 114 is hereby amended by the substitution for the word "Office" wherever it occurs in subsection (1) of the word.

Act No. 77 of 1968

Stamp Duties Act, 1968

Section 1 is hereby amended—

(a) by the substitution for the definition of "Commissioner" of the following definition:

" 'Commissioner' means the Commissioner for [Inland Revenue] the South African Revenue Service;"; and

(b) by the insertion after the definition of "regulation" of the following definition:

" 'South African Revenue Service' means the South African Revenue Service established by section 2 of the South African Revenue Service Act 1997;".

Act No. 89 of 1991

Value-Added Tax Act, 1991

1. Section 1 is hereby amended—

(a) by the deletion of the definition of "Chief Executive Officer";

(b) by the substitution for the definition of "Commissioner" of the following definition:

" 'Commissioner' means the Commissioner for [Inland Revenue] the South African Revenue Service;"; and

(c) by the insertion after the definition of "Share Blocks Control Act" of the following definition:

" 'South African Revenue Service' means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;".

2.  Section 4 is hereby amended by the deletion of subsection (2).

3.  Section 6 is hereby amended—

(a)by the substitution for subsection (1) of the following subsection:

"(1) [The Chief Executive Officer or] A person employed in carrying out the provisions of this Act shall not—

(a) disclose to any person or his representative any matter in respect of any other person that may [in the case of the Chief: Executive Officer, in the performance of his duties as Chief Executive Officer, or in any other case] in the exercise of his powers or the performance of his duties under the said provisions come to his knowledge; or

(b) permit any person to have access to any records in the possession or custody of the Commissioner,

except [in the case of the Chief Executive Officer, in the performance of his duties as Chief Executive Officer, or in any other case] in the exercise of his powers or the performance of his duties in terms of this Act or by order of a competent court:

Provided that [the Chief Executive Officer, in the performance of his duties as Chief Executive Officer, or] the Auditor-General in the performance of his duties in terms of section 3 of the Auditor-General Act, 1995 (Act No. 12 of 1995), shall have access to all records and documents in the possession or custody of the Commissioner for the purposes of this Act.";

(b) by the deletion of paragraph (b) of subsection (2);

(c) by the substitution in subsection (3) for the words preceding the proviso of the following words:

"No person shall in any manner publish or make known to any other person (not being an officer performing his duties under the control, direction or supervision of the Commissioner [or the Commissioner for Customs and Excise] or the Postmaster-General) the contents or tenor of any instruction or communication given or made by the Commissioner [or the Commissioner for Customs and Excise] or the Postmaster-General or any such officer in the performance of his or their duties in terms of this Act for or concerning the examination or investigation of the affairs of any person or class of persons or the fact that such instruction or communication has been given or made, or any information concerning the tax matters of a person or class of per sons:";

(d) by the substitution for paragraphs (b) and (c) of the proviso to subsection (3) of the following paragraphs:

"(b) subject to the provisions of subsections (1) and (4), as in any way limiting the duties or powers of the Commissioner [or the Commissioner for Customs and Excise] or the Postmaster-General or any such officer; or

(c) as preventing any person from publishing or making known anything which has been published or made known by that person or his representative as contemplated in paragraph (a) or by the Commissioner [or the Commissioner of Customs and Excise] or the Postmaster-General or any such officer in the exercise of his duties or powers."; and

(e) by the deletion of subsection (4).

4.  Section 7 is hereby amended by the deletion of paragraph (c) of subsection (3).

5.  Section 13 is hereby amended by the substitution in subsection (5) for the words preceding paragraph (b) of the following words:

"Except as contemplated in subsection (4), the Commissioner [the Commissioner for Customs and Excise] and the Postmaster-General may make such arrangements as they may deem necessary—

(a) for the collection (in such manner as they may determine) by the [Commissioner for Customs and Excise and the] Postmaster-General on behalf of the Commissioner of the value-added tax payable in terms of this Act in respect of the importation of any goods into the Republic; and".

Proclamation No. 103 of 1994

Public Service Act, 1994

Schedule 1 is hereby amended—

(a) by the deletion of the expression "South African Revenue Service" in Column I; and

b) by the deletion of the expression "Director-General: South African Revenue Service" in Column II.