Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 2 : General Administration ProvisionsPart B : Powers and duties of SARS and SARS officials8. Identity cards |
| (1) | SARS may issue an identity card to each SARS official exercising powers and duties for purposes of the administration of a tax Act. |
[Section 8(1) substituted by section 39 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (2) | When a SARS official exercises a power or duty for purposes of the administration of a tax Act in person outside SARS premises, the official must produce the identity card upon request by a member of the public. |
[Section 8(2) substituted by section 39 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (3) | If the official does not produce the identity card, a member of the public is entitled to assume that the person is not a SARS official. |
