Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Purchase

(1)	The powers conferred and the duties imposed upon the Minister by or under the provisions of a tax Act may—

(a)	be exercised or performed by the Minister personally; and

(b)	except for the powers under sections 14 and 257, be delegated by the Minister to the Deputy Minister or Director-General of the National Treasury.

(2)	The Director-General may in turn delegate the powers and duties delegated to the Director-General by the Minister to a person under the control, direction or supervision of the Director-General.