Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)8. Security |
| (1) | SARS may take whatever action necessary to preserve the security of its data, as well as the security and reliable operation of its information systems, a SARS web site and a SARS electronic filing service. |
| (2) | A person who obtains information regarding another person or information that the person obtaining the information reasonably believes is not intended for that person must— |
| (a) | notify SARS accordingly without delay and disclose the circumstances under which the information was obtained; |
| (b) | follow the processes that SARS prescribes to destroy or remove the information from the information system of the person; |
| (c) | not disclose to another person nor retain in any manner or form the information so obtained; and |
| (d) | retain the record of the receipt of the information. |
