Due to the secrecy provisions contained in Section 69 of the Tax Administration Act No. 28 of 2011, The South African Revenue Service (SARS) is prohibited from disclosing any taxpayer information (including whether or not a taxpayer is subject to an investigation) to any person other than a SARS official.
SARS treats the tax affairs of all parliamentarians in exactly the same manner as all other taxpayers in accordance with the compliance model. This model is premised on three components to encourage tax compliance: Education, Service and Enforcement.