Page 593 - SAIT Compendium 2016 Volume1

s 69
TAX ADMINISTRATION ACT 28 OF 2011 s 70
(i) to the South African Police Service or the National Prosecuting Authority, if the information relates to, and constitutes material information for the proving of, a tax offence;
(ii) as a witness in civil or criminal proceedings under a tax Act; or
(iii) the taxpayer information necessary to enable a person to provide such information as may be required by SARS from that person;
under any other Act which expressly provides for the disclosure of the information despite the provisions in this Chapter;
by order of a High Court; or
(b) a class of taxpayers to the extent necessary for the purposes of tax policy design or revenue estimation.
(2) A senior SARS of cial may disclose to—
(a) the Statistician-General the taxpayer information as may be required for the purpose of carrying out the Statistician-General’s duties to publish statistics in an
anonymous form;
(b) the Chairperson of the Board administering the
National Student Financial Aid Scheme, the name and address of the employer of a person to whom a loan or bursary has been granted under that scheme, for use in performing the Chairperson’s functions under the National Student Financial Aid Scheme Act, 1999 (Act 56 of 1999);
(c) a commission of inquiry established by the President of the Republic of South Africa under a law of the Republic, the information to which the Commission is authorised by law to have access;
(d) to an employer (as de ned in the Fourth Schedule to the Income Tax Act) of an employee (as de ned in the Fourth Schedule), but only the income tax reference number, identity number, physical and postal address of that employee and such other non- nancial information in relation to that employee, as that employer may require in order to comply with its obligations in terms of a tax Act;
(e) a recognised controlling body (as de ned in section 239) of a registered tax practitioner, such information in relation to the tax practitioner as may be required to verify that sections 240A (2) (a) and 240A (3) are being given effect to; and
[Para. (e) added by s. 42 (c) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(f) the Department of Labour, the name and contact details of all employers registered for employees’ tax and eligible to receive the employment tax incentive in terms of section 2 of the Employment Tax Incentive Act, 2013.
[Para. (f) added by s. 13 of Act 26 of 2013 – date of commencement: 1 January 2014.]
(3) A senior SARS of cial may disclose to—
(a) the Governor of the South African Reserve Bank, or other person to whom the Minister delegates powers, functions and duties under the Exchange Control Regulations, 1961, issued under section 9 of the Currency and Exchanges Act, 1933 (Act 9 of 1933), the information as may be required to exercise a power or perform a function or duty under the South African Reserve Bank Act, 1989 (Act 90 of 1989), or
those Regulations;
(b) the Financial Services Board, the information as
may be required for the purpose of carrying out the Board’s duties and functions under the Financial Services Board Act, 1990 (Act 97 of 1990);
(c) the Financial Intelligence Centre, the information as may be required for the purpose of carrying out the Centre’s duties and functions under the Financial Intelligence Centre Act, 2001 (Act 38 of 2001); and
(d) the National Credit Regulator, the information as may be required for the purpose of carrying out the Regulator’s duties and functions under the National Credit Act, 2005 (Act 34 of 2005).
(4) A senior SARS of cial may disclose to an organ of state or institution listed in a regulation* issued by the Minister under section 257, information to which the organ of state or institution is otherwise lawfully entitled
(b)
(c) (d)
on urgency, allows a shorter period.
(4) SARS may oppose the application on the basis that the
disclosure may seriously prejudice the taxpayer concerned or impair a civil or criminal tax investigation by SARS.
(5) The court may not grant the order unless satis ed that the following circumstances apply:
(a) the information cannot be obtained elsewhere;
(b) the primary mechanisms for procuring evidence
under an Act or rule of court will yield or yielded no
or disappointing results;
(c) the information is central to the case; and
(d) the information does not constitute biometric
information.
(6) Subsection (1) does not prohibit the disclosure of
information—
(a) to the taxpayer; or
(b) with the written consent of the taxpayer, to another
person.
(7) Biometric information of a taxpayer may not be
disclosed by SARS except under the circumstances described in subsection (2) (a) (i).
(8) The Commissioner may, despite the provisions of this section, disclose—
(a) the name and taxpayer reference number of a
taxpayer;
(b) a list of approved public bene t organisations for the
purposes of the provisions of sections 18A and 30 of
the Income Tax Act;
(c) the name and tax practitioner registration number of a
registered tax practitioner; and
(d) taxpayer information in an anonymised form.
[Sub-s. (8) amended by s. 41 (c) of Act 39 of 2013 (date of commencement deemed to have been 1 October 2012) and substituted by s. 48 of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.]
70 Disclosure to other entities
(1) A senior SARS of cial may provide to the Director- General of the National Treasury taxpayer information or SARS con dential information in respect of—
(a) a taxpayer which is an—
(i) institution referred to in section 3 (1) of the Public Finance Management Act, 1999 (Act 1 of 1999); or
(ii) entity referred to in section 3 of the Local Government: Municipal Finance Management Act, 2003 (Act 56 of 2003),
to the extent necessary for the Director-General to perform the functions and exercise the powers of the National Treasury under those Acts; and
if the information is public information.
(3) An application to the High Court for the order referred to in subsection (2) (c) requires prior notice to SARS of at least 15 business days unless the court, based
* See GN RS 93 and 94 in GG 37308 of 14 February 2014.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 585
TAX ADMINISTRATION ACT