How the law protects you when you report a tax crime

SARS legislation by implication provides protection to people who report tax crime to SARS.

If you wish to report a tax crime to SARS, we will ask you to fill in a suspicious activity report. SARS will endeavour to protect your identity under any circumstance. The only instance where this may change is where your statement or testimony may be required during criminal proceedings. In such a case, various means to protect your identity exist in law, and together with you, SARS will engage the National Prosecuting Authority (NPA) to ensure these are considered.

If the case may affect national security or testifying presents a grave danger to you, SARS will request the NPA to place you in a witness protection programme which the NPA administers. On rare occasions, SARS had to provide security to witnesses in the form of bodyguards and other measures.

If you wish to report illegal tax practices that you believe have been committed by your employer or a public institution, you will receive protection as a “whistleblower” under the Protected Disclosures Act. In such a case, please keep in mind that when reporting to SARS, you inform us that you are providing the information in terms of the Protected Disclosures Act No, 26 of 2000.

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