Terms and Conditions

THESE TERMS AND CONDITIONS ARE BINDING AND ENFORCEABLE AGAINST ALL PERSONS THAT ACCESS THE SARS WEBSITE OR ANY PART THEREOF (THE SARS WEBSITE) IN TERMS OF SECTION 11 OF THE ELECTRONIC COMMUNICATIONS AND TRANSACTIONS (ECT) ACT 25 OF 2002.
IF YOU DO NOT AGREE TO THESE TERMS AND CONDITIONS YOU MUST LEAVE THE SARS WEBSITE NOW.

DEFINITIONS AND INTERPRETATION

a) “User” means any person who enters or uses the SARS website, notwithstanding the fact that such a person only visited the home page of the SARS website.
b) “Data Message” has the meaning given in section 1 of the ECT Act.
c) References herein to the singular includes the plural and vice versa.
d) Notwithstanding the fact that hyperlinks in these terms and conditions to notices and legislation should be deemed part of these terms and conditions in terms of section 11 of the ECT Act, the fact that some or all of the hyperlinks may be non-operational, shall not play a role in determination of the validity and interpretation of these terms and conditions.

1. GENERAL

The SARS website provides information, guidelines and services relating to revenue and customs tax affairs.
 
2. ALLOWED USE AND LICENSE

2.1. SARS licenses the User to view, download and print the content of the SARS website, provided that such content is used for personal, educational and/or non-commercial purposes only.
2.2. Content from the SARS website shall not be used or exploited by Users for any commercial and non-private purposes without the prior written consent of SARS.
2.3. The caching of the SARS website shall only be allowed if:
2.3.1. The purpose of the caching is to make the onward transmission of the content from the SARS website more efficient.
2.3.2. The cached content is not modified in any manner whatsoever.
2.3.3. The cached content is updated at least every 12 (twelve) hours.
2.3.4. The cached content is removed or updated when so required by SARS.
2.4. If any User uses content from the SARS website in breach of the provisions detailed herein:
2.4.1. SARS reserves the right to claim damages from the User.
2.4.2. SARS reserves the right to institute criminal proceedings against the User.
2.4.3. SARS shall not be liable, in any manner whatsoever, for and the User indemnifies SARS against any damage, loss or liability that resulted from the use of such content by the User or any third party who obtained any content from the User.
2.5. Hyperlinks to the SARS website from any other source shall be directed at the home page of the SARS website. SARS shall not be liable, in any manner whatsoever, for any damage, loss or liability that resulted from the use of content from the SARS website, if such content was accessed through a hyperlink not directed at the home page of the SARS website. Persons that wish to link to content beyond the home page of the SARS website shall do so at their own risk and indemnify SARS against any loss, liability or damage that may result from the use of content from the SARS website, if such content was accessed through a hyperlink not directed at the home page of the SARS website.
2.6. SARS’s non-liability for deep linking is based on the fact that deep links bypass these terms and conditions.
2.7. Users may quote small and reasonable amounts of content available from the SARS website only if such quote is placed in inverted commas and acknowledged.
2.8. No person may frame the SARS website, in any manner whatsoever, without the prior written consent of SARS. (Definition of frame: A technique used to divide a web page into different parts such as a menu and separate content.)
2.9. Apart from bona-fide search engine operators and use of the search facility provided on the SARS website by Users, no person may use or attempt to use any technology or applications (including web crawlers or web spiders) to search or copy content from the SARS website for any purposes, without the prior written consent of SARS.
2.10. All licenses and/or permissions granted in terms of this clause 2 are provided on a non-exclusive and non-transferable basis and may be terminated or cancelled by SARS at any time without giving reasons therefore.

3. INTELLECTUAL PROPERTY RIGHTS AND DOMAIN NAME USE

3.1. All intellectual property on the SARS website, including but not limited to content, trademarks, domain names, patents, design elements, software, databases, text, graphics, icons and hyperlinks are the property of or licensed to SARS and as such, are protected from infringement by domestic and international legislation and treaties. Subject to the rights licensed to the User in clause 2, all other rights to intellectual property on the SARS website are expressly reserved.
3.2. Users agree not to use the trade name “SARS” as an element of a domain name or sub domain name, notwithstanding the fact that such domain name use or registration may be allowed in terms of trademark and/or constitutional law. Upon request to do so a User shall immediately cease to use such domain name and transfer it to SARS at the cost of the user.

4. SOFTWARE AND EQUIPMENT

It is the responsibility of the User to acquire and maintain, at his/her own expense, the computer hardware, system and information security, software, lines and access accounts to access the Internet and the SARS website and/or download content from this website.

5. DISCLOSURES REQUIRED BY SECTION 43 OF THE ECT ACT

Access to the services, content, software and content downloads available from the SARS website is classified as “electronic transactions” in terms of the ECT Act and therefore Users have the rights detailed in Chapter 7 of the ECT Act and SARS has the duty to disclose the following information:
5.1. The full name and legal status of the website owner: South African Revenue Services (SARS)
5.2. Street address is available on Contact Us>Head Office page on the SARS website.
5.3. Postal address is available on Contact Us>Head Office page on the SARS website.
5.4. Physical address for receipt of legal service: 299 Bronkhorst Street, Nieuw Muckleneuk, 0181, South Africa.
5.5. Main business: Collection of tax in terms of South African revenue legislation.
5.6. The website address of the SARS website is: http://www.sars.gov.za/
5.7. The official e-mail addresses of the SARS website is: webmaster@sars.gov.za Membership of self-regulatory or accreditation bodies: None.
5.8. Codes of conduct to which the SARS website subscribes: None.
5.9. The Manual published in terms of section 51 of the Promotion of Access to Information Act 2 of 2000 of the owner of the SARS website may be downloaded from the All Publications>About SARS page.
5.10. Management:
See All Publications>About SARS page on the SARS website.
The costs associated with the access and use of the SARS website: Free of charge.
5.11. The costs associated with the access and use of the SARS website: Free of charge.
5.12. Alternative dispute resolution: Subject to urgent and/or interim relief, all disputes regarding-
5.12.1. access to the SARS website;
5.12.2. the inability to access the SARS website;
5.12.3. the services and content available from the SARS website; or
5.12.4. these terms and conditions,
shall be referred to arbitration in terms of the SARS Dispute Resolution services available from http://www.sars.gov.za/Contact/How-Do-I/Pages/Raise-a-service-issue.aspx. Cooling-off period: In terms of the operation of section 42(1)(d) of the ECT Act, the cooling-off provisions of the ECT Act do not apply to this website.
5.13. Users may lodge complaints concerning the SARS website via webmaster@sars.gov.za or with the SARS Call Centre on 0860 12 12 14.

6. CHANGES AND AMENDMENTS

SARS expressly reserves the right, in its sole and absolute discretion, to do any of the following, at any time without prior notice:
6.1. Change these terms and conditions.
6.2. Change the content and/or services available from the SARS website.
6.3. Discontinue any aspect of the SARS website or service(s) available from the SARS website.
6.4. Change the software and hardware required to access and use the SARS website.
 
7. PRIVACY

7.1. SARS shall take all reasonable steps to protect the personal information of Users and for the purpose of this clause, “personal information” shall be defined as detailed in the Promotion of Access to Information Act 2 of 2000 (PAIA). The PAIA may be downloaded from http://www.justice.gov.za/legislation/acts/2000-002.pdf
7.2. SARS may electronically collect, store and use the following personal information of Users:
7.2.1. name and surname;
7.2.2. contact numbers;
7.2.3. non-personal browsing habits and click patterns;
7.2.4. e-mail address;
7.2.5. IP address;
7.2.6. User selected password.
7.3. SARS collects, stores and uses the abovementioned information for the following purposes:
7.3.1. Communicate requested information to the User.
7.3.2. Provide the User with access to restricted pages on this website.
7.3.3. To compile non-personal statistical information about browsing habits, click-patterns and access to the SARS website.
7.4. Information detailed above is collected either electronically by using cookies or is provided voluntarily by the User. Users may determine cookie use independently through their browser settings.
7.5. SARS may collect, maintain, save, compile, share, disclose and sell any information collected from users, subject to the following provisions:
7.5.1. SARS shall not disclose personal information from Users unless the User consents thereto.
7.5.2. SARS shall disclose information without the User’s consent only through due legal process.
7.5.3. SARS may compile, use and share any information that does not relate to any specific individual.
7.6. SARS owns and retains all rights to non-personal statistical information collected and compiled by SARS.

8. HYPERLINKS TO THIRD PARTY SITES

8.1. SARS may provide hyperlinks to websites not controlled by SARS (target sites) and such links do not imply any endorsement, agreement on or support for the content of such target sites.
8.2. SARS does not editorially control the content on such target sites and shall not be liable, in any manner whatsoever, for the access to, inability to access or content available on or through such target sites.
 
9. SECURITY

9.1. SARS shall take all reasonable steps to secure the content of the SARS website and the information provided by and collected from Users from unauthorised access and/or disclosure. SARS does, however, not make any warranties or representations that content shall be 100% safe and secure.
9.2. SARS is under no legal duty to encrypt any content or communications from and to the SARS website and is also under no legal duty to provide digital authentication of any page on the SARS website.
9.3. Users may not deliver or attempt to deliver, whether on purpose or negligently, any damaging code, such as computer viruses, to the SARS website or the server and computer network that support the SARS website.
9.4. Notwithstanding criminal prosecution, any person who delivers any damaging code to the SARS website, whether on purpose or negligently, shall, without any limitation, indemnify and hold SARS harmless against any and all liability, damages and losses SARS and its partners / affiliates may suffer as a result of such damaging code.
9.5. Users may not develop, distribute or use any device to breach or overcome the security measures of the SARS website and SARS reserves the right to claim damages any and all persons concerned with a security failure or breach.
9.6. Users may not interfere with data or services in any way to cause data or services to be modified, destroyed or otherwise rendered ineffective (e.g. denial of service attacks).
9.7. Any User who commits any of the offences detailed in sections 85 to 88 of the ECT Act shall, notwithstanding criminal prosecution, be liable for all resulting liability, loss or damages suffered and/or incurred by SARS and its partners / affiliates. The ECT Act may be downloaded from http://www.info.gov.za/view/DownloadFileAction?id=68060.

10. DISCLAIMER AND LIMITATION OF LIABILITY

10.1. Subject to the provisions of sections 43(5) and 43(6) of the ECT Act, if applicable, and as far as allowed by law, SARS (including its owners, employees, suppliers, Internet service providers, partners, affiliates and agents) shall not be liable for any damage, loss or liability of any nature incurred by whomever and resulting from-
10.1.1. access to the SARS website;
10.1.2. access to websites linked to the SARS website;
10.1.3. inability to access the SARS website;
10.1.4. inability to access websites linked to the SARS website;
10.1.5. content available on the SARS website;
10.1.6. services available from the SARS website;
10.1.7. downloads and use of content from the SARS website; and
10.1.8. any other reason not directly related to SARS’s gross negligence.
10.2. The SARS website is supplied on an "as is" basis and has not been compiled to meet the User's individual requirements. It is the responsibility of the User to satisfy himself or herself, prior to entering into this agreement with SARS, that the content available from and through the SARS website meet the User's individual requirements and is compatible with the User's computer hardware and/or software.
10.3. Information, ideas and opinions expressed on the SARS website should not be regarded as professional advice or the official opinion of SARS and Users are encouraged to consult professional advice before taking any course of action related to the information, ideas or opinions expressed on the SARS website.
10.4. SARS does not make any warranties or representation that content and services available from the SARS website will in all cases be true, correct or free from any errors. SARS shall take all reasonable steps to ensure the quality and accuracy of content available from the SARS website.
10.5. SARS does not make any warranties or representations that the SARS website shall be available at all times. Users acknowledge that the SARS website may be unavailable due to updates or other causes beyond the reasonable control of SARS, including, but not limited to virus infection, unauthorised access (hacking), power failure or other “acts of God”.

11. REMOVAL AND CORRECTION OF CONTENT

Users are encouraged to report untrue, inaccurate, defamatory, illegal, infringing and/or harmful content available from the SARS website to SARS and SARS undertakes to correct and/or remove such content or any part thereof if the person reporting such content provided reasonable grounds to prove the alleged nature of the content.

12. INTERCEPTION OF COMMUNICATIONS

12.1. Subject to the provisions of the Regulation of Interception of Communications (RIC) Act 70 of 2002, the User agrees to SARS’s right to intercept, block, filter, read, delete, disclose and use all communications send or posted by the User to the SARS website, its staff and employees.
12.2. The User agrees and acknowledges that the consent provided by the User in clause 12.1 satisfies the “writing” requirement as detailed in the ECT Act and the RIC Act.
 
13. ENTIRE AGREEMENT AND SEVERABILITY

13.1. The terms and conditions constitute the entire agreement between SARS and the User and shall take precedent over any disclaimers and/or legal notices attached to any communications and/or postings received by SARS from the User.
13.2. Any failure by SARS to exercise or enforce any right or provision shall in no way constitute a waiver of such right or provision.
13.3. In the event that any term or condition detailed herein is found unenforceable or invalid for any reason, such term(s) or condition(s) shall be severable from the remaining terms and conditions. The remaining terms and conditions shall remain enforceable and applicable.

14. AGREEMENT IN TERMS OF PART 2 (COMMUNICATION OF DATA MESSAGES) OF THE ECT ACT

The User and SARS agree that:
14.1. The User shall be bound to these term and conditions and such agreement is concluded in Pretoria (South Africa) at the time the User enters the SARS website for the first time and every time after that. Data Messages addressed by the User to SARS shall only be deemed to have been received if and when responded to and/or receipt is acknowledged.
14.2. Data Messages addressed to the User by SARS shall be deemed to be received by the User as detailed in section 23(b) of the ECT Act.
14.3. Data Messages addressed by the User to SARS shall be deemed to have been created and send by the User from within the geographical boundaries of South Africa.
14.4. All electronic communications between the User and SARS is valid and legally binding regardless of whether security mechanisms are applied or not (e.g. electronic signatures and encryption).
14.5. The User agrees and warrants that Data Messages that are sent to SARS from a computer, IP address or mobile device normally used by or owned by the User, was sent and/or authorised by the User personally.
 
15. APPLICABLE AND GOVERNING LAW

Subject to clause 5.13, the SARS website is hosted, controlled and operated from the Republic of South Africa and therefore the South African law enforced by the South African courts governs the use or inability to use the SARS website, its content, services and these terms and conditions.

16. LEGAL COSTS

SARS shall not be liable for costs incurred by Users to obtain professional advice relating to these terms and conditions.

17. ELECTRONIC MAIL (E-MAIL) LEGAL NOTICE

17.1. This e-mail legal notice is enforceable and binding on the recipient / addressee in terms of sections 11(1) to 11(3) of the Electronic Communications and Transactions (“ECT”) Act 25 of 2002. The ECT Act may be downloaded from http://www.info.gov.za/view/DownloadFileAction?id=68060.
17.2. This e-mail transmission contains confidential information, which is the property of the South African Revenue Service (“SARS”). No person, other than the recipient (so indicated by the sender) may use or disclose the contents of this message, links or attachments hereto, to any person whatsoever. Unauthorised disclosure and/or use may result in civil and criminal liability.
17.3. The information in this e-mail or attachments thereto is intended for the attention and use of the addressee only. If you are not the intended addressee/recipient, you are hereby notified that any disclosure, copying or distribution of the contents of this email transmission or the taking of any action in reliance thereon or pursuant thereto, is strictly prohibited. Should you have received this e-mail in error, please delete and destroy it and any attachments thereto immediately. At no time may you act on the information contained therein.
17.4. The e-mail address of the sender may not be used, copied, sold, disclosed or incorporated into any database or mailing list for spamming and/or other marketing practices without the prior consent of SARS.
17.5. Under no circumstances shall SARS or the sender of this e-mail be liable to any party for any direct, indirect, special or consequential damages, including, without limitation, any loss of profits, business interruption, loss of programs or other data on information handling systems or otherwise, even if SARS or the sender of this e-mail have been expressly advised of the possibility of such damages.
17.6. Any agreements concluded with SARS by using electronic correspondence shall only come into effect once SARS indicated such contract formation in a follow up or return communication as contemplated in section 22(2) of the ECT Act.
17.7. Correspondence sent to SARS shall be regarded as having been received in accordance with section 23 (b) of the ECT Act.
17.8. No warranties are made or implied that any employee and/or contractor of SARS is authorised to create and send this communication.
17.9. SARS reserves the right to intercept, filter, view, block, delete, access, copy, read and act upon this e-mail message and all e-mail messages sent as reply messages to the e-mail address of the sender.
17.10. SARS retains the copyright to all e-mail messages and attachments sent from its communications systems. The recipient / addressee is hereby licensed to open and read the message and/or attachments only – all other rights are reserved unless so indicated by the sender.
17.11. The views and opinions expressed in this e-mail message do not necessarily reflect the views and/or opinions of SARS. If this e-mail message is used for purposes unrelated to the official business of SARS, SARS shall not be liable for any damage or loss caused by the contents of this message and the sender shall take full responsibility therefore in his/her sole and personal capacity.
17.12. Subject to urgent and interim court relief, all disputes and/or disagreements and/or damages and/or liabilities, in any manner related to the following-
17.12.1. interpretation and enforceability of this e-mail legal notice;
17.12.2. content (including message headers, links and/or attachments) of this email message; and/or
17.13. sending or receipt of this e-mail message, shall be referred to urgent and confidential arbitration in terms of the SARS Dispute Resolution services available from http://www.sars.gov.za/Contact/How-Do-I/Pages/Raise-a-service-issue.aspx. The law of South Africa shall govern this e-mail message and legal notice.
17.14. Information disclosures required by law:
17.14.1. Full name of SARS: South African Revenue Service
17.15. Postal address is available from Contact Us>Head Office page on the SARS website.
17.15.1.
17.16. Street address is available from Contact Us>Head Office page on the SARS website.
17.17. Promotion of Access to Information Act Manual: All Publications>About SARS page
17.18. Website: http://www.sars.gov.za/
17.19. This e-mail legal notice shall at all times take precedence over any other e-mail disclaimer(s) received by employees or contractors utilising the communications facilities of SARS.
17.20. Please complete the online Website feedback form should you have any questions regarding this email legal notice:http://www.sars.gov.za/Contact/How-Do-I/Pages/Website-Feedback.aspx
17.21. SARS retains the copyright in this e-mail legal notice. © 2010 ALL RIGHTS RESERVED. Copying, distribution or use of this notice, in whole or in part, may result in civil and criminal prosecution.
Last Updated: 20/05/2013 4:56 PM     print this page
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