Statistics Act, 1999
R 385
South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 5 : Financial Matters22. Accountability |
As accounting authority for SARS the Commissioner must comply with the Public Finance Management Act, 1999, in respect of—
| (a) | all income and expenditure of SARS; |
| (b) | all assets, liabilities and financial transactions of SARS; and |
| (c) | all revenue collected by SARS. |
