Terms of Use
THE USE OF THIS APPLICATION TO COMMUNICATE WITH THE SOUTH AFRICAN REVENUE SERVICE (“SARS”) IS REGULATED BY THE RULES FOR ELECTRONIC COMMUNICATION PRESCRIBED UNDER SECTION 255(1) OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011) (the “Rules”). THE RULES WERE ISSUED IN PUBLIC NOTICE GN 644 IN GG 37940 OF THE 25TH OF AUGUST 2014 AND ARE AVAILABLE here.
IF THIS APPLICATION IS MADE AVAILABLE FOR CUSTOMS AND EXCISE PURPOSES, THE RULES MUST BE READ WITH RULES 59A.11, 60.10A AND 120.13.06 UNDER THE CUSTOMS AND EXCISE ACT, 1964 (ACT NO. 91 OF 1964).
THE RULES AS WELL AS THE TERMS OF USE HEREUNDER ARE BINDING AND ENFORCEABLE AGAINST ALL PERSONS THAT USE THIS APPLICATION TO COMMUNICATE WITH SARS.
IF YOU DO NOT AGREE TO USE THE APPLICATION IN ACCORDANCE WITH THE RULES OR THESE TERMS OF USE, YOU MUST USE AN ALTERNATIVE METHOD TO COMMUNICATE WITH SARS AS FURTHER USE OF THIS APPLICATION WILL AUTOMATICALLY BIND YOU.
1. DEFINITIONS AND INTERPRETATION
1.1. In these Terms of Use, unless the content indicates otherwise, the following terms have the following meaning:
1.1.1. “Act” means the Tax Administration Act, 2011 (Act No. 28 of 2011).
1.1.2. “Application” means WhatsApp.
1.1.3. “Application service” has the meaning assigned in clause 1 below.
1.1.4. “Cellular phone” means a fixed or mobile cellular apparatus or terminal which is used to transmit or receive electronic communications over a telecommunication system.
1.1.5.“Electronic address” has the meaning assigned in the Rules, and for the purpose of these Terms of Use, is a cellular phone number.
1.1.6.“Electronic communication” has the meaning assigned in the Rules.
1.1.7. “Information system” has the meaning assigned in the Rules.
1.1.8. “Rules” means the rules for electronic communication prescribed under section 255(1) of the Act.
1.1.9. “SARS” means the South African Revenue Service.
1.1.10. “Terms of Use” means these terms of use.
1.1.11. “User” means an electronic communicator as defined in the Rules who is obliged or elects to communicate with SARS using this application; and
Any other term which is assigned a meaning in the Rules or the Act, has the meaning so assigned.
1.2. An expression which denotes:
1.2.1. Any gender includes the other genders.
1.2.2. A person includes a natural or juristic person; and
1.2.3. The singular includes the plural and vice versa.
2. USE AND CONDITIONS
2.1. The application service provides users with an electronic address for the purpose of exchanging electronic communications regarding the administration of tax with SARS. No other use is allowed.
2.2. The user undertakes to access and use the application service and the material and content made available on and through it for legal purposes and in accordance with the Rules and these terms of use.
2.3. The user undertakes to:
2.3.1. Provide SARS with and promptly inform SARS of any changes to the electronic address used for the application service; and
2.3.2. Ensure that the application service is only accessed and used from the electronic address provided to SARS.
2.4. SARS may regard an electronic communication delivered on or through the application service from the electronic address of a user as sent by the user personally.
2.5. The user assumes sole responsibility for the accuracy and correctness of all electronic communications submitted on or through the application service from their electronic address and undertakes to:
2.5.1. Ensure that the application service is always kept secure and confidential.
2.5.2. Without delay, report to SARS any compromise to or unauthorised use of the application service or any unauthorised disclosure of the material or content made available on or through it, and provide SARS with written confirmation thereof within 24 (twenty-four) hours of such notification; and
2.5.3. As soon as practicable, when reasonably required by SARS, change their electronic address, or otherwise take steps to secure the application service.
2.6. The user further undertakes to ensure that all attachments submitted on or through the application service are in a format that SARS can readily access, read and correctly analyse.
2.7. The user can view, download, and print the material and content made available on or through the application service for personal, educational, or non-commercial purposes. No further reproduction or any form of distribution of the material and content is allowed without the prior written consent of SARS.
2.8. If any user uses the application service or the material or content made available on or through it, in breach of the provisions detailed herein, SARS reserves the right to take whatever action it deems necessary to protect the proprietary and other interests in and to the application service, material and content.
3. INTELLECTUAL PROPERTY RIGHTS
All intellectual property rights in and to the application, the application service, and the material and content made available on or through it are owned by SARS or a third party and is therefore protected by both South African and international intellectual property right laws. In this regard, the user undertakes:
3.1. Not to do anything that may infringe on any person’s intellectual property rights, including but not limited to:
3.1.1. Reverse engineering, decompiling, dissembling or otherwise attempting to discover the source codes of the application or any other technology; and
3.1.2. Unauthorised copying, reproduction, retransmission, distribution, dissemination, sale, publication, or other circulation or exploitation of the application, the application service, and the material and content made available on or through it; and
3.2. to comply with all laws applicable to any intellectual property rights (including without limitation trade secrets, copyright, trademarks, registered designs, patents and domain name usage).
4. SERVICES, SOFTWARE AND EQUIPMENT
4.1. SARS may, upon reasonable notice:
4.1.1. Discontinue or change the application service, material or content made available on or through it; or
4.1.2. Change the software and cellular phone requirements to access and use the application service.
4.2. Notwithstanding the foregoing, it is the responsibility of the user to acquire and maintain, at their own expense, the cellular phone, system and information security, telecommunications lines, and accounts to, as applicable:
4.2.1. Access the application.
4.2.2. Access and use the application service, including by uploading attachments to the application service; and
4.2.3. Download material or content made available on or through the application service.
5. UNAVAILABILITY OF APPLICATION
Notwithstanding the undertaking of SARS to provide an effective, secure, and reliable application service, the service may become unavailable from time-to-time. The unavailability of the service does not exempt a user from their liability under a tax Act and users must, during the period of unavailability limit their potential risk (including the risk of incurring penalties and interest) by making use of alternative methods to meet their tax commitments.
6. PRIVACY
6.1. “Taxpayer information” and “personal information” are defined and protected by Chapter 6 of the Act and the Protection of Personal Information Act, 2013 (Act No. 2 of 2013) respectively. All such information that SARS may electronically collect, collate, or store during providing the application service will only be used in accordance with this legislation and for the purpose of achieving the functions and objectives of SARS as contained in section 3 and 4 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997).
6.2. If a user is not a taxpayer, SARS will only use such information for purposes of service enhancement, collect and store their cellular phone number, and collect, store, and use non-personal statistical information.
6.3. Any user who obtains information regarding another person or information that they reasonably believe is not intended for them, must:
6.3.1. Contact SARS immediately to disclose this fact and the circumstances under which the information was obtained.
6.3.2. Follow any processes that SARS prescribes to remove or destroy the information; and
6.3.3. Not disclose the information to any other person or retain the information in any manner or form whatsoever.
7. SECURITY
7.1. SARS reserves the right to take whatever action it deems necessary, including without limitation, criminal prosecution and the right to claim damages, to –
7.1.1. preserve the security and confidentiality of its data and taxpayer information; and
7.1.2. the security and reliable operation of its information systems, the application service, as well as the server and computer network that support the application service.
7.2. In addition to criminal prosecution (including for any of the offences detailed in the Cybercrimes Act, 2020 (Act No. 19 of 2020), any person who is responsible for a security failure or breach as detailed in this clause 9, will be liable for all resulting liability, loss or damages suffered or incurred by SARS or any third party. The user hereby indemnifies and holds SARS harmless against all claims, losses and damages arising from a failure or breach caused, whether intentionally or negligently, by the user.
8. DISCLAIMER AND LIMITATION OF LIABILITY
8.1. To the extent permitted by law, SARS (including its employees, suppliers, service providers, partners, affiliates and agents) will not be liable for any damages, loss or liability of any nature incurred by a person resulting from the use of or inability to use the application service or the material and content made available on or through it.
8.2. The material and content available on or through the application service are supplied without any warranty or guarantee and has not been compiled to meet the user’s individual requirements. It is the responsibility of the user, to satisfy themselves that such material and content meets their individual requirements.
8.3. Information, ideas, and opinions expressed in the material and content made available on or through the application do not constitute professional advice. Users are encouraged to obtain their own professional advice before taking any course of action related to such information, ideas, or opinions.
8.4. SARS does not make any warranties or representations that the material and content available on or through the application will in all cases be true, correct, or free from any errors. SARS will take all reasonable steps to ensure the quality and accuracy of such material and content and that it continues to remain error free.
9. REMOVAL AND CORRECTION OF CONTENT
Users are encouraged to report untrue, inaccurate, defamatory, illegal, infringing, and harmful content available on or through the application service to SARS and SARS undertakes to correct or remove such content or any part thereof where SARS determines that it is necessary.
10. INTERCEPTION OF COMMUNICATIONS
The user acknowledges that SARS or a third-party network operator may, under the circumstances prescribed in the Regulation of Interception of Communications Act, 2002 (Act No. 70 of 2002), be required to intercept communications or to provide archived or real-time communication-related information as defined in that Act about such communications.
11. ENTIRE AGREEMENT AND SEVERABILITY
11.1. The Rules, these Terms of Use and hyperlinks to copyright notices and legislation contained therein, constitute the entire agreement between SARS and the user and supersedes all prior or implied agreements, whether oral or in writing relating to the subject matter hereof. The fact that some or all of the hyperlinks may be non-operational will not play a role in determining the validity of or affect the interpretation of the agreement.
11.2. The agreement as described above is concluded in Pretoria (Republic of South Africa) and, in any judicial proceedings, the user consents to the jurisdiction of a competent Court in this area.
11.3. No representation, warranty, change, waiver, discharge, promise or the like that is not recorded herein will be valid unless reduced to writing and signed by an authorised representative of the person against whom such representation, warranty, change, waiver, discharge, or promise is sought to be enforced.
11.4. Any indulgence that SARS may grant, will not constitute a waiver of any of SARS’ rights, and SARS will not thereby be precluded from exercising any rights which may have arisen in the past or might arise in the future.
11.5. Any provision or clause of these Terms of Use is or becomes invalid, illegal or unenforceable for any reason whatsoever will, to the extent that such provision or clause is invalid, unlawful or unenforceable, be treated as pro non scripto, and the remaining provisions and clauses will remain in full force and effect.
12. APPLICABLE LAW
These Terms of Use, including the application service, all information and material made available on or through it, and all matters arising therefrom or in connection therewith are governed by and interpreted in accordance with the laws of the Republic of South Africa.
13. LEGAL COSTS
SARS will not be liable for any costs incurred by users in obtaining professional advice relating to these Terms of Use.
14. SARS DISCLOSURES
The following information is disclosed by SARS in the interests of facilitating and enhancing the user’s access to and use of the application:
14.1. The full name and legal status of the owner: SARS, an organ of state for the Republic of South Africa, established in terms of the South African Revenue Service Act, 1997 (Act No. 34 of 1997).
14.2. Street address: 299 Bronkhorst Street , Nieuw Muckleneuk, 0181, South Africa.
14.3. Postal address: Private Bag X923, Pretoria 0001.
14.4. Physical address for the receipt of legal service of documents: 299 Bronkhorst Street, Nieuw Muckleneuk, 0181, South Africa.
14.5. SARS’ manual published in terms of section 14 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000) may be downloaded from www.sars.gov.za.
14.6. Users may lodge complaints concerning the application service by logging into eFiling here, visiting their nearest SARS Branch, the locations of which are available here, or calling the SARS Complaints Management Office toll-free on 0800 12 12 16.
