SARS cannot disclose taxpayer specific information. In terms of the applicable legislation administered by SARS during the period of 2009 /2010 SARS could identify a taxpayer based on a specific risk identified or alternatively on a random basis. As per SARS’ compliance approach taxpayers would be encouraged to regularize their affairs. Continued non-compliance by taxpayers would then inform the most appropriate SARS Enforcement response.
Legally the Minister of Finance cannot instruct SARS to investigate a taxpayer. SARS is further not aware of such an instruction given to SARS as alluded to in the parliamentary question.