SARS Act 34 of 1997
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
Field | Value |
---|---|
Sector | Mining |
Country | South Africa |
Year | 1997 |
RGI Edition Year | 2017 |
Topic | Mandatory payment disclosure, Tax policy and revenue collection |
Document Type | Statute |
RGI Sub-component | Taxation |
RGI Questions |
1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?, 1.2.6c: Is the national tax authority required to periodically be audited by an external body? |
Did this document contribute to RGI scoring? | Used for scoring |
Are the RGI questions here tagged with law and/or practice | Law |
Publisher | Republic of South Africa |
Author | Office of the President |
Source or API link | http://www.saflii.org/za/legis/num_act/sarsa1997301.pdf |
Maintainer | Natural Resource Governance Institute |
Maintainer Email | Natural Resource Governance Institute |