On 16 April 2024, the South African Revenue Service (SARS) advised that there is a new scam doing the rounds talking of a letter of demand. SARS has advised that you should not open the link and delete the email immediately.
An example of the scam was published on SARS’ Scams & Phishing webpage, which is accessible at:
https://www.sars.gov.za/targeting-tax-crime/scams-and-phishing/