The recent media ping-pong between Tshepo Lucky Montana (“Montana”) and the South African Revenue Service (“SARS”) has brought the country’s attention towards SARS’ obligation to protect taxpayer confidentiality and the very limited circumstances where SARS may disclose any information regarding taxpayers.

Suné Payne of the Daily Maverick commented that “any journalist worth their salt will tell you, SARS never shares taxpayer information and usually cites “confidential information” as its reason.”

The case of Montana v CSARS has caused an uproar and reads like a drama.

SARS issued a Media Release on Tuesday 8 October 2025 concerning Montana’s alleged public claims regarding laying criminal charges against SARS for (1) “fraudulently doctored court judgments to justify hefty tax bills” and (2) acting in a manner of “maladministration, abuse of power and a politically motivated witch hunt”.

SARS found it necessary to respond to the false claims immediately, however in this first release SARS merely explained how it conducted its activities and did not provide any specific information regarding Montana.

SARS concluded that it would issue Montana with a Section 67(5) Notice, requesting Montana to publicly withdraw the false, scandalous and vexatious claims within 24 hours. Montana’s failure to do so would result in SARS’ being compelled to disclose otherwise confidential information to correct the misperception created by Montana.

SARS held a press conference and issued a further Media Release on Saturday 11 October 2025, wherein SARS thoroughly responded to Montana’s claims and referred to what would otherwise be Montana’s confidential information. SARS went so far as to attach the court documents relating to the ongoing litigation between SARS and Montana.

SARS’ extensive response and the referenced court documents can be found here:

Chapter 6 of the Tax Administration Act must be considered to understand the gravity of SARS’ actions.

SARS operates under a general prohibition on the disclosure of any taxpayer information.

However, to the extent necessary, SARS can invoke Section 67(5) of the TAA which allows SARS to disclose taxpayer information that would otherwise be treated as confidential, in order to disprove false allegation made against SARS and its processes.

In accordance with section 67(5),

“The Commissioner may, for purposes of protecting the integrity and reputation of SARS as an organisation and after giving the taxpayer at least 24 hours’ notice, disclose taxpayer information to the extent necessary to counter or rebut false allegations or information disclosed by the taxpayer, the taxpayer’s duly authorised representative or other person acting under the instructions of the taxpayer and published in the media or in any other manner.” (emphasis added)

In agreeance with Suné Payne, this is an unprecedented move by SARS and we wait in anticipation to see if the saga will continue.

If you require advice regarding protecting your taxpayer rights, contact our Tax Department.