Information Regulator: SARS Ordered to Release Tax Records under PAIA

Posted 18 November 2025 Written by Acts Online
Category Justice

Brought to you by SA Accounting Academy: In terms of the Promotion of Access to Information Act, No. 2 of 2000 (PAIA), the Information Regulator has issued a decision ordering the South African Revenue Service (SARS) to release the tax records of former President Jacob Zuma.

The ruling follows an investigation by the Regulator into a complaint regarding SARS’ refusal to grant access to the records, a request originally initiated by investigative journalists seven years ago. The Regulator found that SARS was not justified in withholding the information, citing the “public interest override” mechanism within the legislative framework.

Under PAIA, certain categories of information, including taxpayer data, are generally protected from disclosure. However, the Act stipulates that a public body must disclose such records if:

  • The disclosure would reveal evidence of a substantial contravention of, or failure to comply with, the law; and
  • The public interest in the disclosure clearly outweighs the harm contemplated in the provision.

This decision reinforces the principle that no individual, including the President, is above the law. The Regulator noted that the public has a legitimate interest in knowing whether high-ranking officials are complying with their tax obligations. The ruling follows the 2023 Constitutional Court judgment which found certain confidentiality provisions in the Tax Administration Act, No. 28 of 2011 and PAIA to be unconstitutional to the extent that they precluded the public interest override from applying to taxpayer information.

Click here to download the Constitutional Court Judgment (30 May 2023).

What this means for you, your business, or your clients

  • For yourself: Professional advisors must recognize that the “public interest override” now explicitly applies to taxpayer information held by SARS, limiting the absolute nature of tax secrecy in cases of alleged legal non-compliance.
  • For your business: Firms acting as Information Officers must update their PAIA manuals and internal assessment protocols to reflect that taxpayer confidentiality can be legally superseded by public interest disclosure requirements.
  • For your clients: Advise high-profile clients or those in public-facing roles that their tax compliance status may be subject to third-party PAIA requests if there is evidence of a substantial failure to comply with the law.

Originally published at https://accountingacademy.co.za/news/read/information-regulator-significant-paia-ruling-sars-ordered-to-release-jacob-zuma-s-tax-records

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