(a)(b) Due to the taxpayer confidentiality provisions contained in Section 69 of the Tax Administration Act No. 28 of 2011, as well as section 4 of the Customs and Excise Act, 1964, SARS is prohibited from disclosing any taxpayer/trader information (Including whether or not a taxpayer/trader is subject to an audit/ investigation) to any person other than a SARS official. SARS is, therefore, unfortunately not in a position to respond to the above request in relation to any tax or customs matter.
As far as collaboration and co-operation is concerned, SARS is not aware of any requests on record for assistance to the Central Energy Fund (CEF).