In principle, SARS is not opposed to the release of the two reports, namely the report of the internal disciplinary enquiry and the investigation report by law firm Hogan Lovells into these allegations.
In September 2016, the Financial Information Centre (FIC) submitted a report to SARS containing several allegations against Mr Makwakwa.
However, legal provisions of the FIC Act do not allow the disclosure of a South African citizen’s personal information arising from a FIC suspicious report.
In fact, SARS has sought legal guidance on this matter. We have been advised that there could be a legal challenge in the event that SARS releases any of the two reports mentioned above.
It is for this reason that SARS has written to the chairperson of the Standing Committee on Finance, Mr Yunus Carrim, requesting him to put together a four-member team to engage on the legal implications of disclosing the reports as requested.
The four-member team being proposed would consist of legal representatives from the National Assembly, National Treasury, FIC and SARS.
We are awaiting the outcome of this request and will take guidance from the outcome.
