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

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The public interest in disclosure must outweigh the harm contemplated by the Tax Administration Act in keeping taxpayer information confidential

Former president Jacob Zuma at Pietermaritzburg high court, April 17 2023. Picture: DARREN STEWART/GALLO IMAGES

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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