| (a) | personal information about a current or former SARS official, whether deceased or not; |
| (b) | information subject to legal professional privilege vested in SARS; |
| (c) | information that was supplied in confidence by a third party to SARS the disclosure of which could reasonably be expected to prejudice the future supply of similar information, or information from the same source; |
| (e) | information related to the operations of SARS, including an opinion, advice, report, recommendation or an account of a consultation, discussion or deliberation that has occurred, if— |
| (i) | the information was given, obtained or prepared by or for SARS for the purpose of assisting to formulate a policy or take a decision in the exercise of a power or performance of a duty conferred or imposed by law; and |
| (ii) | the disclosure of the information could reasonably be expected to frustrate the deliberative process in SARS or between SARS and other organs of state by— |
| (aa) | inhibiting the candid communication of an opinion, advice, report or recommendation or conduct of a consultation, discussion or deliberation; or |
| (bb) | frustrating the success of a policy or contemplated policy by the premature disclosure thereof; |
| (f) | information about research being or to be carried out by or on behalf of SARS, the disclosure of which would be likely to prejudice the outcome of the research; |
| (g) | information, the disclosure of which could reasonably be expected to prejudice the economic interests or financial welfare of the Republic or the ability of the government to manage the economy of the Republic effectively in the best interests of the Republic, including a contemplated change or decision to change a tax or a duty, levy, penalty, interest and similar moneys imposed under a tax Act or the Customs and Excise Act; |
| (h) | information supplied in confidence by or on behalf of another state or an international organisation to SARS; |
| (i) | a computer program, as defined in section 1(1) of the Copyright Act, 1978 (Act No. 98 of 1978), owned by SARS; |
| (j) | information relating to the security of SARS buildings, property, structures or systems; and |
| (k) | information relating to the verification or audit selection procedure or method used by SARS, the disclosure of which could reasonably be expected to jeopardise the effectiveness thereof. |
[Section 68(1) substituted by section 40 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (2) | A person who is a current or former SARS official— |
| (b) | may not disclose SARS confidential information to a SARS official who is not authorised to have access to the information; and |
| (c) | must take the precautions that may be required by the Commissioner to prevent a person referred to in paragraph (a) or (b) from obtaining access to the information. |
| (3) | A person who is a SARS official or former SARS official may disclose SARS confidential information if— |
| (a) | the information is public information; |
| (b) | authorised by the Commissioner; |
| (c) | disclosure is authorised under any other Act which expressly provides for the disclosure of the information despite the provisions in this Chapter; |
| (d) | access has been granted for the disclosure of the information in terms of the Promotion of Access to Information Act; or |
| (e) | required by order of a High Court. |
