Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 16 : Understatement Penalty
Part B : Voluntary disclosure programme
228. No-name voluntary disclosure
A senior SARS official may issue a non-binding private opinion, as defined in section 75, as to a person's eligibility for relief under this Part, if the person provides sufficient information to do so, which information need not include the identity of any party to the "default".