If there is one recent judgment every tax practitioner and commercial litigator needs in their arsenal, it is the February 2025 High Court decision in Andries Greyvensteyn v The Commissioner for the South African Revenue Service and Others.
When the State attempts to prosecute corporate taxpayers and their directors, the scales of justice demand procedural fairness, rigorous proof of essential elements, and strict adherence to evidentiary rules. The landmark case of Save Our Souls Security Services (Pty) Ltd; Masibulele Donald Sturu Pasiya v The State serves as a masterclass in what happens when these fundamentals are ignored.
SARS flatly refused the request. They relied on the strict confidentiality provisions housed in section 35(1) of PAIA and sections 67 and 69 of the Tax Administration Act (TAA), which created a blanket ban on the disclosure of taxpayer information.