1. (a)(b) It is expected that any entity ensure that they are registered for all relevant taxes as required in terms of section 22 of the Tax Administration Act, 28 of 2011 (the Act).
Any entity have a duty to fulfill all its tax obligations as required in term of the Act, and equally, all entities enjoy the rights conferred to any other taxpayer in terms of the Act.
Chapter 6 of the Act prohibits SARS from divulging taxpayer information unless such information is provided to certain entities listed under section 70 and 71 of the Act.
(2) 3) As indicated above, all taxpayer information is subject to confidentiality in terms of Chapter 6 of the Tax Administration Act, 28 of 2011.