73.    Disclosure to taxpayer of own record

 

(1)     A taxpayer or the taxpayer’s duly authorised representative is entitled to obtain-

 

(a)     a copy, certified by SARS, of the recorded particulars of an assessment or decision referred to in section 104(2) relating to the taxpayer;

 

(b)     access to information submitted to SARS by the taxpayer or by a person on the taxpayer’s behalf;

 

(c)     information, other than SARS confidential information, on which the taxpayer’s assessment is based; and

 

(d)     other information relating to the tax affairs of the taxpayer.

 

(2)     A request for information under subsection (1)(d) must be made under the Promotion of Access to Information Act.