INFO REGULATOR SA STRAT PLAN

Measuring Our Performance

Technical Indicators (TIDS)

Our Mandate

Strategic Focus

d) Relevant Court Cases Table 1: Relevant court cases Cas e

Actions to be taken

Legislation Challenged/issues dealt with PAIA application for the tax records of the former President. •

Relevance/significance

Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others 2023 (5) SA 319 (CC) (Regulator a party)

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The Constitutional Court confirmed the order of the High Court to declare the provisions of sections 35 and 46 of PAIA and 67 and 69 of TAA unconstitutional. The matter is relevant because of the interpretation of the PAIA provisions.

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Parliament must amend Section 46 of PAIA and 67 and 69 Of TAA The Regulator must track the progress of this.

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SARS refused to grant access and relied on sections 34(1) and 35(1) of PAIA and 69(1) of Tax Administration Act (TAA). Applicant lodged the application and sought a declaration that PAIA and the TAA were unconstitutional to the extent that they did not permit access to a taxpayer’s tax information under PAIA by a requester other than the taxpayer concerned, even if it was clearly in the public interest that this information should be disclosed. Reading-in relief that would extend the limited public interest exception in section 46 of PAIA. And an order granting access to Mr Zuma’s tax records. Reading-in relief that would extend the limited public interest exception in section 46 of PAIA. And an order granting access to Mr Zuma’s tax records.

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Strategic Plan 2025/2026

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