Statistics Act, 1999
R 385
South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 1 : South African Revenue Service5. Powers |
| (1) | SARS may do all that is necessary or expedient to perform its functions properly, including to— |
| (a) | determine its own staff establishment, appoint employees and determine their terms and conditions of employment in accordance with section 18; |
| (b) | bargain collectively with the recognised trade unions representing SARS employees; |
| (c) | obtain the services of any person, including any state department, functionary or institution, to perform any specific act or function; |
| (d) | acquire or dispose of any right in or to movable or immovable property, which may include ownership; |
| (e) | open and operate on its own bank accounts; |
| (f) | insure itself against any loss, damage, risk or liability; |
| (g) | perform any specific act or function within its competence on behalf of any other person, including any state department, functionary or institution; |
| (h) | impose fees or charges when performing an act or function in terms of paragraph (g); |
| (i) | perform legal acts, or institute or defend any legal action in its own name; |
| (j) | engage in any activity, whether alone or together with other organisations in the Republic or elsewhere, to promote proper, efficient and effective tax administration, including customs and excise duty administration; and |
| (k) | do anything that is incidental to the exercise of any of its powers. |
| (2) | [Section 5(2) deleted by the South African Revenue Service Amendment Act, Act No. 46 of 2002] |
