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South Africa decisions
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Ramharakh v South African Revenue Services (SARS) (52374/2020) [2024] ZAGPPHC 146 (21 February 2024)
The High Court dismissed a review against SARS for non-joinder, holding that Raputha Investments had a direct and substantial interest in the requested tax-information disclosure.
SMI Pty Ltd and Another v Commissioner for the South African Revenue Services - Appeal (CA25/2023) [2023] ZAECMKHC 129 (21 November 2023)
Appeal dismissed where the court found no practical effect in sealing a tax-related application file already largely in the public domain.
Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Services and Others (88359/2019) [2021] ZAGPPHC 779; 2022 (2) SA 485 (GP); 84 SATC 153 (16 November 2021)
The High Court held that blanket taxpayer secrecy rules unjustifiably limit access to information and ordered a public-interest override for tax records.
Commissioner of the South African Revenue Service v Public Protector and Others (84074/19) [2020] ZAGPPHC 33; [2020] 2 All SA 427 (GP); 2020 (4) SA 133 (GP); 82 SATC 279 (23 March 2020)
The court held that SARS officials are both permitted and required by law to withhold taxpayer information from the Public Protector under the 'just cause' proviso in section 11(3) of the Public Protector Act, read with section 69(1) of the Tax Administration Act. The Public Protector's subpoena powers do not extend to taxpayer information, as her powers are regulated and limited by national legislation. The Public Protector acted unreasonably, arbitrarily, and in bad faith by ignoring legal advice, failing to seek a court order, and insisting on disclosure contrary to statutory prohibitions.…
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