Disclaimer and limitation of liability

  • Although SARS will take all reasonable steps to ensure availability, quality, and accuracy; the SARS eFiling web site, its technology, and the material, content, and services available on and through it, are supplied without warranties or guarantees, including that such will in all cases be true, correct, or free from any errors, or that such will be available at all times.
  • To the extent permitted by law, SARS (including its employees, suppliers, service providers, and agents) will not be liable for any damage, loss, or liability resulting from the use of, or inability to use the SARS eFiling web site or the technology, material, and content made available on and through it.
  • The SARS eFiling web site and the technology, material, and content available on and through it (including the eFiling service) is supplied on an "as is" basis, and has not been compiled to meet individual requirements. It is the responsibility of the User to satisfy themselves, prior to utilising the SARS eFiling services, that the such technology, material, and content meets their individual requirements and is compatible with their own technology.
  • Information, ideas, and opinions expressed on and through the SARS eFiling web site do not constitute professional advice, or, in all cases, the official opinion of SARS. Users are encouraged to obtain their own professional advice before taking any course of action related to such information, ideas, and opinions.