On 19 July Sars announced the publication of its Promotion of Access to Information Act (PAIA) Manual, which was first published in April 2004.
The PAIA’s ‘OVERVIEW’
The South African Revenue Service (Sars) holds a substantial amount of information that it gathers during the course of its primary function of collecting national revenue and of its supporting business operations. This information is of interest to the people it affects directly or indirectly, whether they are taxpayers, traders, business partners or employees. It is also of interest to academics, researchers, statisticians, competitors, litigants and the curious.
In order to ensure that the fullest possible disclosure is made to Sars by taxpayers and traders, the secrecy provisions in the legislation Sars administers provide that taxpayer and trader information is confidential and is not subject to disclosure, except under limited circumstances. The Promotion of Access to Information Act 2 of 2000 (the Act) reinforces the confidentiality of this information by providing that it must not be disclosed in terms of the Act, except to the person to whom it relates or that person’s authorised representative. In addition, the Act provides for confidentiality of various aspects of Sars’ business operations, where this would be appropriate or applicable.
This manual describes Sars, the procedures for making a request for any of Sars’ records or information and the procedures for lodging an internal appeal in terms of the Act. Sars has centralised the receipt of requests and internal appeals at its head office so that it is able to track them, respond within the timeframes set by the Act and react to emerging trends quickly. This is consistent with the emphasis Sars places on fostering a culture of transparency within the ambit of the law, as well as its adherence to the principles of accountability, integrity and responsibility to stakeholders.
In many instances, it might not be necessary to make a formal request in terms of the Act as most of the information is automatically available from the Sars website at www.sars.gov.za, the Sars National Contact Centre on 0800 00 72 77 or from the local Sars office. The procedure to lodge a request and timeframes to deal with requests is outlined in paragraph 9 of the manual.
This is the fifth edition of Sars’ manual in terms of the Act. It will change and develop as Sars and requesters explore the practical implementation of the Act, the balance the Act seeks to strike between the right to information and other rights, such as that of privacy, and the need to maintain the efficient functioning of the State. If you have any problems or difficulties in using this manual, please do not hesitate to contact the relevant Deputy Information Officer for assistance.
Story by: Riaan de Lange