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a34-97.pdf | 230.86 KB |
34 of 1997
The South African Revenue Service Act 34 of 1997 intends:
- to make provision for the efficient and effective administration of the revenue collecting system of the Republic; and,
- for this purpose, to reorganise the South African Revenue Service and to establish an Advisory Board; and
- to provide for incidental matters.
Amends
- Transfer Duty Act 40 of 1949
- Estate Duty Act 45 of 1955
- Income Tax Act 58 of 1962
- Customs and Excise Act 91 of 1964
- Value-Added Tax Act 89 of 1991
- Public Service Act, 1994
Commencement
1 October 1997 (Gazette 18338 of 1 October 1997)