(a)(b) Internal Cases:
The requested information forms part of the ongoing investigative process.
The release of such information may prejudice the outcome of such investigations/ disciplinary proceedings.
External Cases:
Due to the taxpayer confidentiality provisions contained in Section 69 of the Tax Administration Act No. 28 of 2011, SARS is prohibited from disclosing any taxpayer information (Including whether or not a taxpayer 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 matter.