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

Part 5 : Financial Matters

Purchase

(1)	The funds of SARS consist of—

(a)	money to which it is entitled in terms of section 25;

(b)	any government grants made to it;

(c)	any fees and charges mentioned in section 5(1)(h); and

(d)	any other money legally acquired by it.

(2)

(a)	SARS may accept donations and bequests, but only with the approval of the Minister.

(b)	Particulars of each donation or bequest accepted by SARS must be given in SARS's annual report.