South African Revenue Service Amendment Act 46 of 2002

The South African Revenue Service Amendment Act 46 of 2002 intends:

• to amend the South African Revenue Service Act, 1997, so as:
  • to delete, substitute and insert definitions;
  • to expand the objectives of SARS to include a reference to the function of the customs division of SARS;
  • to delete obsolete provisions;
  • to bring the South African Revenue Service Act in line with the Public Finance Management Act, 1999;
  • to make provision for the appointment of advisory committees to advise the Commissioner and the Minister on issues relating to asset management, information technology and human resources and to advise the Minister on the terms and conditions of employment of certain employees in the management structure of SARS;
  • to change the provisions relating to the terms and conditions of employment of employees of SARS;
  • to provide that persons employed by SARS become members of the Government Employees' Pension Fund subject to the rules of the fund relating to membership;
  • to further regulate the determination of the funds of SARS to be appropriated annually by Parliament;
  • to substitute the long title of the South African Revenue Service Act; and
  • to disestablish the SARS Advisory Board; and
• to provide for matters connected therewith.

Commencement

27 November 2002