ARTICLE · 30 AUGUST 2022

SARS Requests For Information: Think Before You Ink

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The receipt of a request for information from the South African Revenue Service ("SARS") is a common occurrence, and it also common for taxpayers to dive in and respond...

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The receipt of a request for information from the South African Revenue Service ("SARS") is a common occurrence, and it also common for taxpayers to dive in and respond to such requests (including obtaining information from other persons) without considering the context of the response and whether SARS is adhering to the relevant provisions of the Tax Administration Act of 2011 ("TAA") in making the request.

Whilst it is true that SARS has very wide powers in fulfilling its mandate to collect tax, and that taxpayers should provide information to SARS and should not be obstructive in any way the TAA sets out the parameters for requests for relevant material by SARS. Cognisance should be taken of these parameters before collating documents and information and preparing a response.

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