||A taxpayer or the taxpayer's duly authorised representative is entitled to obtain—
||a copy, certified by SARS, of the recorded particulars of an assessment or decision referred to in section 104(2) relating to the taxpayer;
||access to information submitted to SARS by the taxpayer or by a person on the taxpayer's behalf;
||information, other than SARS confidential information, on which the taxpayer's assessment is based; and
||other information relating to the tax affairs of the taxpayer.
[Section 73(1) substituted by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
||A request for information under subsection (1)(d) must be made under the Promotion of Access to Information Act.
||[Section 73(3) deleted by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014]