OPINION | Hand over the tax records: Section 35 and 46 of PAIA unconstitutional | Business

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The Constitutional Court’s judgment in the matter of Arena Holdings v SARS - in the battle over former president Jacob Zuma's tax records - is an important reminder insofar as the balancing of competing rights is concerned, writes ABurgerSmidt.

Arena Holdings Ltd and Others v SARS and Others ,, that sections 35 and 46 of the Promotion of Access to Information Act 2 of 2000 are unconstitutional insofar as they preclude a person’s access to the tax records of another.

The purpose of PAIA is to give effect to the constitutional right of access to any information held by a public or private body or person, where such information is required for the exercise or protection of any right. SARS refused to disclose the documents requested on the grounds of Mr Zuma’s entitlement to confidentiality, as derived from section 34 and section 35 of PAIA.

In argument, SARS contended that PAIA’s mandatory protection of tax records serves to protect taxpayer confidentiality, while maintaining tax compliance; thus striking a reasonable balance between the right to privacy and the right to access information. In SARS’ view, an extension of the section 46 public-interest override to tax information will substantially undermine taxpayers’ confidence in SARS, as well as tax compliance.

 

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