Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Part B : Powers and duties of SARS and SARS officials

7. Conflict of interest
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The Commissioner or a SARS official may not exercise a power or become involved in a matter pertaining to the administration of a tax Act, if—

(a)the power or matter relates to a taxpayer in respect of which the Commissioner or the official has or had, in the previous three years, a personal, family, social, business, professional, employment or financial relationship presenting a conflict of interest; or
(b)other circumstances present a conflict of interest,

that will reasonably be regarded as giving rise to bias.