| (a) | the National Commissioner of the South African Police Service, referred to in section 6(1) of the South African Police Service Act, 1995 (Act No. 68 of 1995); or |
| (b) | the National Director of Public Prosecutions, referred to in section 5(2)(a) of the National Prosecuting Authority Act, 1998 (Act No. 32 of 1998). |
| (2) | Subsection (1) applies to information which may reveal evidence— |
| (a) | that an offence (other than a tax offence) has been or may be committed in respect of which a court may impose a sentence of imprisonment exceeding five years; |
| (b) | that may be relevant to the investigation or prosecution of the offence; or |
| (c) | of an imminent and serious public safety or environmental risk. |
| (a) | SARS has information referred to in subsection (2); |
| (b) | the information will likely be material to the prosecution of the offence or avoidance of the risk; and |
[Subsection(3)(b) substituted by section 54 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (c) | the disclosure of the information would not seriously impair a civil or criminal tax investigation, |
make an ex parte application to a judge in chambers for an order authorising SARS to disclose the information under subsection (1).
| (4) | The National Commissioner of the South African Police Service, the National Director of Public Prosecutions or a person acting under their respective direction and control, if— |
| (a) | carrying out an investigation relating to an offence or a public safety or environmental risk referred to in subsection (2); and |
| (b) | of the opinion that SARS may have information that is relevant to that investigation, |
may make an ex parte application to a judge in chambers for an order requiring SARS to disclose the information referred to in subsection (2).
| (5) | SARS must be given prior notice of at least 10 business days of an application under subsection (4) unless the judge, based on urgency, allows a shorter period and SARS may oppose the application on the basis that the disclosure would seriously impair or prejudice a civil or criminal tax investigation or other enforcement of a tax Act by SARS. |
