The Promotion of Access to Information Act 2 of 2000 is commonly referred to as PAIA, and the Protection of Personal Information Act 4 of 2013 is commonly referred to as POPIA.
Why is the Promotion of Access to Information Act and Protection of Personal Information Act relevant?
Promotion of Access to Information Act
The Promotion of Access to Information Act gives legislative effect to the right of access to information in accordance with section 32 of the Constitution of the Republic of South Africa, 1996 (the Constitution).
Both private and public bodies have a duty to provide the access to the requested records, unless specifically refused in terms of PAIA. This means that any record held by the State or the private sector may be accessed upon request, which includes SARS records.
Protection of Personal Information Act
The Protection of Personal Information Act was enacted to give effect to the constitutional right of privacy by safeguarding personal information processed by a responsible party and prescribes the minimum threshold requirements for the lawful processing of personal information.
Request for access to personal information contemplated in section 23 POPIA must be made in terms of PAIA request processes.
Where can you obtain more details about the Promotion of Access to Information Act and the Protection of Personal Information Act, including copies of the Acts, regulations, various forms, guidelines, and notes?
The Information Regulator South Africa administers both PAIA and POPIA. For ease of access to the Regulator’s website, click the link that will provide you with access to relevant information regarding PAIA and POPIA.
Who may request information under PAIA?
A “requester in respect of a public body” is defined in PAIA to mean any person, or someone acting on their behalf, except functionaries or institutions exercising public powers or performing a public function in terms of any legislation including a person acting on behalf of such functionary or institution. A requester –
- can thus be an individual;
- does not need to be a South African citizen; and
- can also be any juristic person, such as a company or an association.
This means that taxpayers and members of the public may request access to SARS records in terms of PAIA.
Where do you start?
We have a Manual on the Promotion of Access to Information Act, 2000 and the Protection of Personal Information Act, 2013, which contains information regarding the application process of PAIA and POPIA, the impact on SARS, as well as everything else you need to know. Therefore, read our manual first to ensure what type of information you may request.
Careful consideration should be given to the different fees that might be applicable. Then, complete the Request for Information under PAIA (Form 2) and submit it to the Information Officer or Deputy Information Officers at SARS (see the bottom of the page for the contact details).
What will happen to your request?
The Information Officer or Deputy Information Officers, upon receiving your PAIA request, will coordinate the processes within SARS to obtain the record(s) from the relevant SARS service centres.
These processes include, amongst others, the following:
- Liaison with the requester if more details are needed, if fees are payable, or when an extension of time to deal with the request is needed.
- If the record relates to a third party, send a notice to the third party and afford said party an opportunity to do representations or give consent to disclosure of records.
- Making the decision as to whether access to the record(s) requested can be granted under PAIA.
- Communication with the requester about the outcome of the request.
- Provision of copies of the record(s) if the request was granted and finalised.
- What can be expected of SARS?
Upon receipt of your request, it will be acknowledged by the Information Officer or Deputy Information Officers within 14 days. The relevant Deputy Information Officer assigned to deal with the particular request will reply within 30 days (60 days in certain circumstances) to inform you whether your request has been granted or refused. Access to records will be granted in the format requested or in the format that the records exist, if the requested format is not available.
About the fees
In certain circumstances you will be required to pay a fee to SARS before your request is considered or the records that you have requested are made available to you.
A request fee
If you request access to records containing personal information about yourself, you will not be required to pay the request fee. Any other request must be accompanied by the required prescribed non-refundable request fee, which is currently R100,00.
An access fee
If the request is granted, an access fee must be paid for the reproduction of records and for time in excess of one hour to search and prepare the records for disclosure. Time to prepare the records for disclosure that is likely to exceed six hours, may result in a deposit of one third of the anticipated access fee being charged.
No fees are applicable if you are –
- single and earn less than R14 712 per year; or
- married or have a life partner and earn less than R27 192 per year.
How do you pay the fees?
When your request has been considered, the Information Officer or Deputy Information Officer will contact you after receiving your application for access to information. Payment details will then be given to you.
What type of information can you request?
The Promotion of Access to Information Act applies to any existing recorded information that is in the possession or control of the public or private body you are requesting information from. When requesting a record from a public body like SARS you do not have to provide a reason for the request.
When will access to the information be granted?
You will be given access to information if you have complied with all procedural requirements in PAIA relating to the request for access to that record, such as –
- the request was properly made on the prescribed request form (Form 2);
- you have furnished proof of authority to act on another’s behalf, if you are not making the request on your own;
- the record you have requested is sufficiently described to enable the Deputy Information Officer to identify it;
- you have paid the required fees where applicable; and
- access to the requested record is not refused in terms of any PAIA ground for refusal.
Can access to information be denied?
Yes, there are some instances in which PAIA does not allow information to be made available.
The grounds for refusal are listed in Chapter 4 of PAIA.
What if you are not satisfied with the answers you received?
If you are aggrieved by SARS regarding your PAIA request, you may lodge a complaint with the Information Regulator by completing PAIA Form 5 and submit it to the Information Regulator at [email protected].
In the event your complaint relates to processing of personal in terms of POPIA, your complaint must be sent to Information Regulator at [email protected].
If after your complaint has been finalised by the Information Regulator you are still not satisfied with the outcome, you can apply to a court for appropriate relief.
Contact Details
Any requests for information under PAIA may be submitted by post, or email, or may be hand-delivered to SARS’s Information Officer or designated and delegated Deputy Information Officers. The contact details are indicated below:
| Information Officer | Physical Address | Postal Address | Contact Details |
| The Commissioner for the South African Revenue Service |
Lehae La SARS |
SARS |
E-mail: [email protected] |
| Deputy Information Officers | Physical Address | Postal Address | Contact Details |
|
Siyabonga Nkabinde and Oscar Mosito |
Lehae La SARS |
SARS |
Email: [email protected] |
