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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Part F : Powers and duties of Tax Ombud

21. Confidentiality


(1) The provisions of Chapter 6 apply with the changes required by the context for the purpose of this Part.


(2) SARS must allow the Tax Ombud access to information in the possession of SARS that relates to the Tax Ombud’s powers and duties under this Act.


(3) The Tax Ombud and any person acting on the Tax Ombud’s behalf may not disclose information of any kind that is obtained by or on behalf of the Tax Ombud, or prepared from information obtained by or on behalf of the Tax Ombud, to SARS, except to the extent required for the purpose of the performance of functions and duties under this Part.