Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 18 : Registration of Tax Practitioners and Reporting of Unprofessional Conduct243. Complaint considered by controlling body |
| (1) | The complaint is to be considered by the "controlling body" according to its rules. |
| (2) | A hearing of the matter where details of a person's tax affairs will be disclosed, may be attended only by persons whose attendance, in the opinion of the "controlling body", is necessary for the proper consideration of the complaint. |
| (3) | The "controlling body" and its members must preserve secrecy in regard to the information as to the affairs of a person as may be conveyed to them by SARS or as may otherwise come to their notice in the investigation of the complaint and must not communicate the information to a person other than the person concerned or the person against whom the complaint is lodged, unless the disclosure of the information is ordered by a competent court of law. |