Chapter 6 of the Tax Administration Act No. 28 of 2011 (the TA Act) prohibits the South African Revenue Service (SARS) from disclosing taxpayer information to any person unless specifically provided for in the TA Act, in limited circumstances.
As there is no specific provision allowing SARS to release such information, SARS is unable to provide the requested information.
It is important to note that SARS does use the legislative tools provided in the TA Act to collect tax debt without fear, favour or prejudice.