| (1) |
A taxpayer or the taxpayer's duly authorised representative is entitled to obtain— |
| (a) |
a copy, certified by SARS, of the recorded particulars of an assessment or decision referred to in section 104(2) relating to the taxpayer; |
| (b) |
access to information submitted to SARS by the taxpayer or by a person on the taxpayer's behalf; |
| (c) |
information, other than SARS confidential information, on which the taxpayer's assessment is based; and |
| (d) |
other information relating to the tax affairs of the taxpayer. |
[Section 73(1) substituted by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (2) |
A request for information under subsection (1)(d) must be made under the Promotion of Access to Information Act. |
| (3) |
[Section 73(3) deleted by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014] |
Administration of Estates Act, 1965
