On 23 December 2011 the South African Revenue Service (Sars) announced the promulgation on 14 December 2011 of the Taxation Laws Second Amendment Act (Act No. 25 of 2011) (the Act). The amendment to the Customs and Excise Act relates, amongst others, to making additional provision for the disclosure of information. Information could, once the Act has become effective, be disclosed to the Chief Commissioner of the International Trade Administration Commission of South Africa (Itac), the Director of the Financial Intelligence Centre, or the head of any organ of State.
