Top court to allow public access to taxpayer data under certain conditions

The case arose out of an application for former president Jacob Zuma’s tax records from 2010 to 2018 on the basis of evidence from Jacques Pauw’s book The President’s Keepers that he was not tax compliant. Picture: SANDILE NDLOVU/FILE PHOTO

Before taxpayer information was always kept strictly confidential. The judgment now opens the door to public access — under extremely limited circumstances. The court order gave parliament two years to amend the legislation to bring it into line with the constitution. In the interim, it must be read to allow for public access to taxpayer information — but in very limited circumstances: Sars must disclose the information in the public interest if the disclosure would reveal “a substantial contravention of, or failure to comply with the law” or “an imminent and serious public safety or environmental risk”.

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ZUMA TAX JUDGMENT: Concourt rules Zuma tax records may be revealed in the ‘public interest’In a landmark ruling on Tuesday, the Constitutional Court has given parliament 24 months to amend tax legislation, and has ordered Sars to make a new decision on access to former president Jacob Zuma’s tax records.
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