The South African Revenue Service (SARS) is the revenue service of the South African government. It administers the country's tax system and customs service, and enforces compliance with related legislation. It is governed by the SARS Act 34 of 1997, which established it as "an organ of state within the public administration, but as an institution outside the public service." It thus has a significant degree of administrative autonomy, although it is under the policy control of the Minister of Finance. Effectively, SARS manages, administers, and implements the tax regime as designed by the Minister and National Treasury.

The minister of Finance is a minister in the Cabinet of South Africa who is the political head of the National Treasury. The minister of Finance is responsible for the financial management of government affairs, drawing up the budget, and developing economic policy. The minister of Finance is also responsible for the South African Revenue Service.