The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy

Abstract

In recent years, the right to privacy for taxpayers in South Africa has emerged as a sensitive and important issue in the field of taxation. This dissertation delves into the dynamic interplay between taxpayer privacy and the other rights such as the right to freedom of expression. The Arena Holdings case, a significant court conflict that highlighted the complexities of tax privacy, serves as the focal point of this investigation. This dissertation aims to shed light on the changing state of taxpayer privacy within the South African tax system by an in-depth analysis of this case and a thorough review of relevant law. This research looks at how taxpayer privacy rights have evolved over time in South Africa, especially as technology has changed the way we do taxes. It checks how sharing and using tax information might affect people's privacy and rights. It also looks at how the Arena Holdings case has influenced the rules SARS uses and what impact this has on South African taxpayers. This dissertation aims to provide a thorough understanding of taxpayer privacy in South Africa, its significance in fostering trust in the tax system, and the ways in which the law must evolve to protect individual rights while ensuring effective tax administration by tackling these complex and multifaceted issues. By offering a critical examination of the Arena Holdings case and its implications, this study contributes to the ongoing discourse surrounding taxpayer privacy in South Africa and provides valuable insights for policymakers, legal professionals, and taxpayers.