Email Disclaimer


  1. This e-mail legal notice is enforceable and binding on the recipient / addressee in terms of sections 11(1) to 11(3) of the Electronic Communications and Transactions (“ECT”) Act 25 of 2002. The ECT Act may be downloaded from

  2. This e-mail transmission contains confidential information, which is the property of the South African Revenue Service (“SARS”). No person, other than the recipient (so indicated by the sender) may use or disclose the contents of this message, links or attachments hereto, to any person whatsoever. Unauthorised disclosure and/or use may result in civil and criminal liability.

  3. The information in this e-mail or attachments thereto is intended for the attention and use of the addressee only. If you are not the intended addressee/recipient, you are hereby notified that any disclosure, copying or distribution of the contents of this email transmission or the taking of any action in reliance thereon or pursuant thereto, is strictly prohibited. Should you have received this e-mail in error, please delete and destroy it and any attachments thereto immediately. At no time may you act on the information contained therein.

  4. The e-mail address of the sender may not be used, copied, sold, disclosed or incorporated into any database or mailing list for spamming and/or other marketing practices without the prior consent of SARS.

  5. Under no circumstances shall SARS or the sender of this e-mail be liable to any party for any direct, indirect, special or consequential damages, including, without limitation, any loss of profits, business interruption, loss of programs or other data on information handling systems or otherwise, even if SARS or the sender of this e-mail have been expressly advised of the possibility of such damages.

  6. Any agreements concluded with SARS by using electronic correspondence shall only come into effect once SARS indicated such contract formation in a follow up or return communication as contemplated in section 22(2) of the ECT Act.

  7. Correspondence sent to SARS shall be regarded as having been received in accordance with section 23 (b) of the ECT Act.

  8. No warranties are made or implied that any employee and/or contractor of SARS is authorised to create and send this communication.

  9. SARS reserves the right to intercept, filter, view, block, delete, access, copy, read and act upon this e-mail message and all e-mail messages sent as reply messages to the e-mail address of the sender.

  10. SARS retains the copyright to all e-mail messages and attachments sent from its communications systems. The recipient / addressee is hereby licensed to open and read the message and/or attachments only – all other rights are reserved unless so indicated by the sender.

  11. The views and opinions expressed in this e-mail message do not necessarily reflect the views and/or opinions of SARS. If this e-mail message is used for purposes unrelated to the official business of SARS, SARS shall not be liable for any damage or loss caused by the contents of this message and the sender shall take full responsibility therefore in his/her sole and personal capacity.

  12. Subject to urgent and interim court relief, all disputes and/or disagreements and/or damages and/or liabilities, in any manner related to the following-

12.1. interpretation and enforceability of this e-mail legal notice;

12.2. content (including message headers, links and/or attachments) of this email message; and/or

12.3. sending or receipt of this e-mail message, shall be referred to urgent and confidential arbitration in terms of the SARS Dispute Resolution services available from Lodge a complaint – South African Revenue Service ( The law of South Africa shall govern this e-mail message and legal notice.

  1. Information disclosures required by law:  Full name of SARS is South African Revenue Service.

  2. Postal address is available from the SARS website: Head Office – South African Revenue Service (

  3. Street address is available from the SARS website: Head Office – South African Revenue Service (

  4. Promotion of Access to Information Act: Promotion of Access to Information Act, 2000 (PAIA) – South African Revenue Service (

  5. Website: South African Revenue Service – At your Service … (

  6. This e-mail legal notice shall at all times take precedence over any other e-mail disclaimer(s) received by employees or contractors utilising the communications facilities of SARS.

  7. Please complete the online Website feedback form should you have any questions regarding this email legal notice: Website Feedback – South African Revenue Service (

  8. SARS retains the copyright in this e-mail legal notice.

© 2021 ALL RIGHTS RESERVED. Copying, distribution or use of this notice, in whole or in part, may result in civil and criminal prosecution.


Table of Contents

Last Updated: