Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Part B : Powers and duties of SARS and SARS officials

8. Identity cards
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(1)SARS may issue an identity card to each SARS official exercising powers and duties for purposes of the administration of a tax Act.

[Section 8(1) substituted by section 39 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]

 

(2)When a SARS official exercises a power or duty for purposes of the administration of a tax Act in person outside SARS premises, the official must produce the identity card upon request by a member of the public.

[Section 8(2) substituted by section 39 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]

 

(3)If the official does not produce the identity card, a member of the public is entitled to assume that the person is not a SARS official.