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South African Revenue Service Amendment Act (No. 46 of 2002)


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To amend the South African Revenue Service Act, 1997, so as to delete, substituteand insert definitions; to expand the objectives of SARS to include a reference tothe 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 Manage-ment Act, 1999; to make provision for the appointment of advisory committees toadvise 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 ofemployment of employees ofSAPS;to provide that persons employed by SAPS become members of the Government Employees' Pension Fund subject to the rulesof the fund relating to membership; to further regulate the determination of thefunds of SARS to he 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.



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