You are here:
Home… Terms and Conditions
Terms and Conditions
THESE TERMS AND CONDITIONS ARE BINDING AND ENFORCEABLE AGAINST ALL PERSONS THAT ACCESS THE SARS WEB SITE OR ANY PART THEREOF (THE SARS WEB SITE) 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 WEB SITE NOW, AS FURTHER USE WILL AUTOMATICALLY BIND YOU TO THESE TERMS AND CONDITIONS.
DEFINITIONS AND INTERPRETATION
a) “User” means any person who enters or uses the SARS web site, notwithstanding the fact that such a person only visited the home page of the SARS web site.
b) “Data message” means data generated, sent, received or stored by electronic means and includes:
• Voice, where the voice is used in an automated transaction.
• A stored record.
c) References herein to the singular includes the plural and vice versa.
d) Notwithstanding the fact that hyperlinks in these terms and conditions to copyright 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 web site 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 web site, provided that such content is used for personal, educational and/or non-commercial purposes only.
2.2 Content from the SARS web site shall not be used or exploited by Users for any commercial and non-private purposes without the prior written consent of SARS.
2.3 Users may only access and use the SARS web site for legal purposes.
2.4 The caching of the SARS web site shall only be allowed if:
2.4.1 The purpose of the caching is to make the onward transmission of the content from the SARS web site more efficient.
2.4.2 The cached content is not modified in any manner whatsoever.
2.4.3 The cached content is updated at least every 12 (twelve) hours.
2.4.4 The cached content is removed or updated when so required by SARS.
2.5 If any User uses content from the SARS web site in breach of the provisions detailed herein:
2.5.1 SARS reserves the right to claim damages from the User.
2.5.2 SARS reserves the right to institute criminal proceedings against the User.
2.5.3 SARS shall not be liable, in any manner whatsoever, for 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.
2.6 Hyperlinks to the SARS web site from any other source shall be directed at the home page of the SARS web site. 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 web site, if such content was accessed through a hyperlink not directed at the home page of the SARS web site. Persons that wish to link to content beyond the home page of the SARS web site 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 web site, if such content was accessed through a hyperlink not directed at the home page of the SARS web site.
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 web site only if such quote is placed in inverted commas and acknowledged.
2.8 No person may frame the SARS web site, in any manner whatsoever, without the prior written consent of SARS.
2.9 Apart from bona-fide search engine operators and use of the search facility provided on the SARS web site 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 web site 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 web site, 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 web site 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 doman 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 web site and/or download content from this web site.
5. DISCLOSURES REQUIRED BY SECTION 43 OF THE ECT ACT
Access to the services, content, software and content downloads available from the SARS web site 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 web site owner: South African Revenue Services (SARS)
5.2 Street address: /contact_us.htm.
5.3 Postal address: /contact_us.htm.
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 web site address of the SARS web site is: /.
5.7 The official e-mail addresses of the SARS web site is available from: /contact_us.htm.
5.8 Membership of self-regulatory or accreditation bodies: None.
5.9 Codes of conduct to which the SARS web site subscribes: None.
5.10 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 web site may be downloaded from:
http://196.38.192.2/home.asp?pid=4150&tid=65&s=pubs&show=1020#Manual on the Promotion of Access to Information Act, 2000
5.11 Management: see
http://196.38.192.2/home.asp?pid=4150&tid=65&s=pubs&show=1020#Manual on the Promotion of Access to Information Act, 2000
5.12 The costs associated with the access and use of the SARS web site: Free of charge.
5.13 Alternative dispute resolution: Subject to urgent and/or interim relief, all disputes regarding-
5.13.1 access to the SARS web site;
5.13.2 the inability to access the SARS web site;
5.13.3 the services and content available from the SARS web site; or
5.13.4 these terms and conditions,
shall be referred to arbitration in terms of the SARS Dispute Resolution services available from /dr/Default.htm.
5.14 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 web site.
5.15 Users may lodge complaints concerning the SARS web site with the SARS Call Centre at itcallcentre@sars.gov.za (TEL: 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 web site.
6.3 Discontinue any aspect of the SARS web site or service(s) available from the SARS web site.
6.4 Change the software and hardware required to access and use the SARS web site.
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.polity.org.za/html/govdocs/legislation/2000/act2.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 web site.
7.3.3 To compile non-personal statistical information about browsing habits, click-patterns and access to the SARS web site.
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 web sites 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 web site 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 web site and is also under no legal duty to provide digital authentication of any page on the SARS web site.
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 web site or the server and computer network that support the SARS web site.
9.4 Notwithstanding criminal prosecution, any person who delivers any damaging code to the SARS web site, 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 web site 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.polity.org.za/pdf/RegOfInterOfCommAct70.pdf
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 web site;
10.1.2 access to web sites linked to the SARS web site;
10.1.3 inability to access the SARS web site;
10.1.4 inability to access web sites linked to the SARS web site;
10.1.5 content available on the SARS web site;
10.1.6 services available from the SARS web site;
10.1.7 downloads and use of content from the SARS web site; and
10.1.8 any other reason not directly related to SARS’s gross negligence.
10.2 The SARS web site 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 web site 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 web site 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 web site.
10.4 SARS does not make any warranties or representation that content and services available from the SARS web site 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 web site.
10.5 SARS does not make any warranties or representations that the SARS web site shall be available at all times. Users acknowledge that the SARS web site 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 web site 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 web site, 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 Subject to the provisions of the Content Use License, these 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 SECTION 21 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 web site for the first time or immediately after the User indicated consent as required in Content Usage Agreement.
14.2 Data messages (as defined in the ECT Act) addressed by the User to SARS shall only be deemed to have been received if and when responded to and/or acknowledges receipt.
14.3 Data messages (as defined in the ECT Act) 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.
14.4 Data messages (as defined in the ECT Act) 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.
14.5 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).
14.6 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 web site 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 web site, 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/gazette/acts/2002/a25-02.pdf
or viewed at
http://www.internet.org.za/ect_act.html
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
17.12.3. 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/home.asp?pid=214#dispute resolution
17.13. 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
17.14.2. Postal address: available from http://www.sars.gov.za/home.asp?pid=164
17.14.3. Street address: available from http://www.sars.gov.za/home.asp?pid=164
17.14.4. Web site: http://www.sars.gov.za/
17.14.5. Promotion of Access to Information Act Manual:
Manual on the Promotion of Access to Information Act, 2000
17.15. 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.
17.16. Please complete the online Website feedback form should you have any questions regarding this email legal notice: http://www.sars.gov.za/home.asp?pid=5
17.17. SARS retains the copyright in this e-mail legal notice. © 2003, ALL RIGHTS RESERVED. Copying, distribution or use of this notice, in whole or in part, may result in civil and criminal prosecution.
| 
