Page 11 - Test 1 Slides - 1. Introduction & Application Of Legislation

INTRODUCTION & APPLICATION OF LEGISLATION

SARS

• SARS is headed up by a commissioner. The Income Tax Act at
times refers to the commissioner and gives him powers and

duties.

• These powers and duties are delegated by the commissioner to

employees of SARS.

• The commissioner reports to a board of directors, which is, in
turn, accountable to the Minister of Finance.

• SARS was established in terms of the South African Revenue
Service Act as an autonomous and independent section of the

government.

• The South African tax regime is set by National Treasury and
administered by the Commissioner of SARS (CSARS).

• The CSARS used to be called the Commissioner of Inland Revenue
(CIR) and before that the Secretary for Inland Revenue (SIR). You

will see these names once you start having to refer to case law.

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