Page 13 - Donation Tax & VAT class slides

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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