The information-gathering powers of the South African Revenue Service

Abstract

This study examines the scope and limits of the South African Revenue Service’s (“SARS”) statutory powers to gather information under sections 46 and 47 of the Tax Administration Act 28 of 2011 (“TAA”), and the extent to which these powers may be constrained by taxpayers’ constitutional, statutory, and common-law rights. Although SARS is mandated to collect revenue efficiently and is accordingly equipped with extensive information-gathering powers, these powers are not without boundary. The research evaluates how concepts such as “relevant material,” “reasonable specificity,” and third-party information operate within the statutory framework, and considers whether overly broad requests may amount to unlawful “fishing expeditions.”

By analysing case law, interpretive principles from Endumeni, and comparative jurisprudence—including emerging South African reliance on Australian authority—the study interrogates whether courts have appropriately balanced SARS’ investigative needs against taxpayer protections. Taxpayer rights under sections 14, 32, 33 and 35 of the Constitution, and statutory mechanisms in POPIA, PAIA and PAJA, are assessed, alongside the common-law doctrines of privacy and legal professional privilege. The study further evaluates the consequences of non-compliance, including administrative penalties and estimated assessments.