12. the following new section is hereby inserted immediately after section 14 of the principal enactment and shall have effect as section 14 of that enactment:-
14A. the Commissioner-General may authorize any commissioner or any deputy commissioner in appointed in terms of provision of the Inland Revenue Act No 38 of 2000 to exercise, perform and discharge any power, duty or function which is conferred or imposed on or assigned to the Commissioner-General by or under the provision of this Act.". |
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