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


Rules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)

8. Security


(1) SARS may take whatever action necessary to preserve the security of its data, as well as the security and reliable operation of its information systems, a SARS web site and a SARS electronic filing service.


(2) A person who obtains information regarding another person or information that the person obtaining the information reasonably believes is not intended for that person must—
(a) notify SARS accordingly without delay and disclose the circumstances under which the information was obtained;
(b) follow the processes that SARS prescribes to destroy or remove the information from the information system of the person;
(c) not disclose to another person nor retain in any manner or form the information so obtained; and
(d) retain the record of the receipt of the information.