SARS Act definition

SARS Act means the South African Revenue Service Act, 1997 (Act No. 34 of 1997);
SARS Act means the South African Revenue Service Act 34 of 1997;
SARS Act. ’ means the South African Revenue Service Act, 1997 (Act No. 34 of 1997); 50

Examples of SARS Act in a sentence

  • In terms of the SARS Act, 1997, the Commissioner for SARS is the Chief Executive Officer and Accounting Authority of SARS.

  • SARS Act, 1997, Part Three, Section 13 (2d).poorly designed governance mechanisms.

  • Established under the SARS Act as an autonomous agency, SARS is responsible for administering the South African tax system and customs service.

  • In terms of section 5(1) of the SARS Act, SARS may do all that is necessary to perform its functions properly including engaging 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,16 and may do anything that is incidental to the exercise of any of its powers.17 Schedule 1 of the SARS Act lists the various laws which are to be administered by SARS.

  • To achieve these objectives section 4(1)(a) of the SARS Act provides that SARS must ensure that the national legislation listed in Schedule 1 be enforced.

  • At the time when the unit was established in 2007, the national legislation listed in Schedule 1 of the SARS Act included: (i) The Customs and Excise Act.19 (ii) The Income Tax Act20 (before its amendment by the Tax Administration Act); and (iii) The Value Added Tax Act21 (before its amendment by the Tax Administration Act).

  • The Tax Ombud must appoint the staff of the office of the Tax Ombud who must be employed in terms of the SARS Act.

  • This mandate is derived from the SARS Act legislation which SARS administers.

  • In terms of the SARS Act, 1997, the Commissioner for South African Revenue Service is the Chief Executive Officer and Accounting Authority of SARS.

  • South African Revenue Service Act, as amended (No. 34 of 1997)The SARS Amendment Act of 2002, which effects the dissolution of the SARS Advisory Board, as contained in section 11 of the SARS Act 34 of 1997, has been promulgated in the Government Gazette in December 2002 as Act No. 46 of 2002.

Related to SARS Act

  • OHS Act means the Occupational Health and Safety Act 2004;

  • WHS Act means the Work Health and Safety (National Uniform Legislation) Act 2011 (NT) and includes subordinate legislation made under that Act including regulations and approved codes of practice as well as any amendment, re-enactment or replacement of such Act ; and

  • PPS Act means the Personal Property Securities Act 2009 (Cth).

  • JOBS Act means the Jumpstart Our Business Startups Act of 2012.

  • Banks Act means the Banks Act, 1990 (Act No. 94 of 1990);

  • FAIS Act means the Financial Advisory and Intermediary Services Act, 2002 (Act No. 37 of 2002);

  • Gas Act means the Belgian Gas Law concerning the transportation of gaseous and other substances by pipeline of 12 April 1965, as amended from time to time.

  • S.A.F.E. Act means the secure and fair enforcement for mortgage licensing act of 2008, Title V of the housing and economic recovery act of 2008 ("HERA"), P.L. 110-289, effective July 30, 2008.

  • Fair Labor Standards Act means the Fair Labor Standards Act, 29 U.S.C. §201 et seq.

  • the 1998 Act means the Social Security Act 1998;

  • Public Works Act means the Public Works Xxx 0000;

  • Cannabis Act means An Act respecting cannabis and to amend the Controlled Drugs and Substances Act, the Criminal Code and other Acts, S.C. 2018, c. 16, as amended from time to time.

  • This act means the Hague Agreement as established by the present Act;

  • FOI Act means the Freedom of Information Xxx 0000 and any subordinate legislation made under this Act from time to time together with any guidance and/or codes of practice issued by the Information Commissioner in relation to such legislation;

  • PBR Act means the Plant Breeder’s Rights Xxx 0000 (Cth) as amended from time to time.

  • SEBI Act or “Act” means the Securities and Exchange Board of India Act, 1992;

  • FCC Regulations means the regulations duly and lawfully promulgated by the FCC, as in effect from time to time.

  • Societies Act means the Societies Act of the Province of British Columbia from time to time in force and all amendments to it;

  • the 1991 Act means the Water Industry Act 1991(a);

  • Advisers Act means the Investment Advisers Act of 1940, as amended.

  • TUPE Regulations means the Transfer of Undertakings (Protection of Employment) Regulations 2006, as amended.

  • the 1988 Act means the Local Government Finance Act 1988.

  • These regulations means 9VAC5-10 (General Definitions) through 9VAC5-80 (Permits for Stationary Sources).

  • the 1999 Act means the Greater London Authority Act 1999;

  • POPI Act means the Protection of Personal Information Act 4 of 2013 as may be amended from time to time;

  • the 2001 Regulations means the Water Supply (Water Quality) Regulations 2001[63];