Information Regulator: Significant PAIA ruling – SARS ordered to release Jacob Zuma's tax records

Information Regulator: Significant PAIA ruling – SARS ordered to release Jacob Zuma's tax records

• 18 November 2025
• Law
• South African Accounting Academy

Summary:

The Information Regulator has ordered SARS to release former president Jacob Zuma’s tax records and has eviscerated the agency for its ‘soft approach’ to Zuma’s tax non-compliance. 

Article:

Last year, the Regulator received a complaint against SARS in relation to Zuma’s tax records. Following an investigation, the Regulator has found that SARS was not justified in denying access to the requested records and directed that Zuma’s records be released to the requester.

Seven years after amaBhungane first filed the PAIA request, it might finally be known exactly how Zuma skirted his tax obligations, seemingly with SARS’ blessing. The wheels of accountability may grind slowly, but the Information Regulator is demonstrating the benefit of effective mechanisms that prevent state enterprises from weaselling out of their constitutional and legal obligations.

PAIA recognises categories of information that cannot be disclosed, including taxpayer information. However, it also creates a “public interest override” and stipulates that a public body must nevertheless disclose information falling into these categories if it would reveal evidence of a substantial contravention of or failure to comply with the law and the public interest if the disclosure clearly outweighs the harm caused by the disclosure. 

In addition to enforcing compliance with PAIA, the Regulator has refused to allow SARS to evade responsibility and to weasel out of the obligations imposed on it by the Constitution and the law. 

It has emphasised that the president of the country is not above the law, and that the public has a particular interest in knowing whether he or she is complying with the law. 

As our state institutions continue to weaken and impunity rises, the ability of the Information Regulator to hold our public bodies to account must be protected. 

Click here to download the Judgment:

https://inforegulator.org.za/wp-content/uploads/2020/07/CC-Judgment-30-May-2023.pdf 

Relevance to Auditors, Independent Reviewers & Accountants:

• PAIA is another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
• As an auditor, accountant and independent reviewer, you need to consider updated information that is published by the Information Regulator (as they are responsible for PAIA in SA) – especially as it relates to operational functionalities, and other relevant information of interest.
• As an employer, you also need to comply with PAIA in your workplace.

Relevance to Your clients:

• Both private and public bodies have a duty to comply with PAIA, and directors have to fulfil their duties accordingly, otherwise they could be held liable.
• Your clients need to consider updated information that is published by the Information Regulator (as they are responsible for POPIA and PAIA in SA) – especially as it relates to operational functionalities, and other relevant information of interest.

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