n TAXtalk - SARS' deadlines : considerations by a tax attorney - the process

Volume 2019 Number 79
  • ISSN : 2307-8324


Following the promulgation of the South African Revenue Service Act (the SARS Act), SARS was established. Under this Act, SARS is required to perform its functions in the most cost-effective and efficient manner and in accordance with the values and principles mentioned in section 195 of the Constitution. Section 195(1) of the Constitution requires that SARS must ensure, amongst others, that the efficient, economic and effective use of resources is promoted and further that people’s needs are responded to. With the above in mind, it may be argued that the statutory obligations imposed on SARS by the SARS Act as well as the Constitution have not been satisfied where SARS misses its deadlines in a particular matter. This is so because it would be difficult for SARS to argue that it is performing its functions efficiently where such deadlines are missed.

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