The South African Revenue Service (SARS) is South Africa's national tax and customs authority, established on 1 October 1997 under the SARS Act 34 of 1997 through the merger of the Inland Revenue and Customs & Excise departments. It administers and collects all national taxes, duties and levies, controls the import and export of goods, facilitates legitimate trade, and advises the Minister of Finance on revenue matters. SARS operates as an autonomous statutory agency accountable to the National Treasury.