What does POPI act say about the communication around the ‘Married in Community Spousal Assessment’ ?

  • In compliance with POPI Act, SARS may notify the other partner where they are married in community of property about the interest on the investment concerned. Where appropriate, consent may be sought. However, where the exceptions allow for SARS to process the personal information concerned, consent will not be necessary as in terms of sections 12, 15 and 18 of POPIA, SARS is empowered to process personal information of a taxpayer in compliance with section 1 of the SARS Act.
  • Where the spouses are married in a civil union of community of property there is a certain level of oneness that they assume hence the provisions of section 7 of the ITA. Therefore, the information received from one spouse is information that by law the other spouse is supposed to be aware of by virtue of their marriage regime, meaning that there is no secrecy provision that has been compromised.

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