SARS eFiling

WebSite Terms & Conditions

THESE TERMS AND CONDITIONS ARE BINDING AND ENFORCEABLE AGAINST ALL PERSONS THAT ACCESS THE SARS eFILING WEBSITE OR ANY PART THEREOF (THE SARS eFILING WEBSITE).

IF YOU DO NOT AGREE TO THESE TERMS AND CONDITIONS YOU MUST LEAVE THE SARS eFILING WEBSITE NOW, AS FURTHER USE WILL AUTOMATICALLY BIND YOU TO THESE TERMS AND CONDITIONS.

DEFINITIONS AND INTERPRETATION

  1. "ECT Act" means the Electronic Communications and Transactions Act 25 of 2002
  2. "SARS eFiling website" means the SARS eFiling website located at http://www.sarsefiling.co.za/ and includes any part or element thereof
  3. "eFiler" means a subscriber to the eFiling services, including taxpayers and tax practitioners duly authorised and mandated to act on behalf of taxpayers and Users.
  4. "eFiling services" means the electronic services provided by SARS to eFilers in respect of the submission and processing of tax returns, the posting and delivery of tax assessments and the provision of ancillary services associated with the payment of monies due by eFilers to SARS.
  5. "SARS" means the South African Revenue Service.
  6. "Terms and Conditions" means these SARS eFiling Terms and Conditions.
  7. "User" means any person who enters or uses the SARS eFiling website and includes an eFiler, notwithstanding the fact that such a person only visited the home page of the SARS eFiling website.
  8. An expression which denotes:
    • any gender includes the other genders;
    • a natural person includes a juristic person and vice versa;
    • the singular includes the plural and vice versa.

  1. GENERAL

    1. The SARS eFiling website provides eFilers and Users with access to and use of the eFiling services.

  2. ALLOWED USE AND LICENSE

    1. SARS hereby grants the User the right to view, download and print the content of the SARS eFiling website for the purposes of accessing and using the eFiling services, provided that such content is only used by the User for personal, educational or non-commercial purposes. No further reproduction or any form of distribution of the content on the SARS eFiling website is allowed.
    2. Content from the SARS eFiling website shall not be used or exploited by Users for any commercial and non-private purposes without the prior written consent of SARS .
    3. Users may only access and use the SARS eFiling website for legal purposes.
    4. The caching of the content on the SARS eFiling website shall only be allowed if:
      1. The purpose of the caching is to make the onward transmission of the content from the SARS eFiling website more efficient;
      2. The cached content is not modified in any manner whatsoever;
      3. The cached content is updated at least every 12 (twelve) hours; and
      4. The cached content is removed or updated when so required by SARS.
    5. If any User uses content from the SARS eFiling website in breach of the provisions detailed herein, SARS reserves the right to take whatever action SARS deems necessary to protect its proprietary and other interests in and to the content on the SARS eFiling website.
    6. SARS shall not be liable, in any manner whatsoever, for any damage, loss or liability that results from the use of the content on the SARS eFiling website by the User or by any third party who obtains such content from the User.
    7. Hyperlinks to the SARS eFiling website from any other source shall be directed only at the home page of the SARS eFiling website. SARS shall not be liable, in any manner whatsoever, for any damage, loss or liability that results from the use of the content on the SARS eFiling website, if such content was accessed through a hyperlink not directed at the home page of the SARS eFiling website.
    8. Users may quote from small and reasonable amounts of the content available on the SARS eFiling website only if such content is correctly quoted, is placed in inverted commas and is attributed to SARS.
    9. No person may frame the SARS eFiling website, in any manner whatsoever, without the prior written consent of SARS.
    10. Apart from the use of bona fide search engine operators and the use of the search facility provided on the SARS eFiling website, no person may use or attempt to use any technology or applications (including web crawlers or web spiders) to search or copy content on the SARS eFiling website for any purposes, without the prior written consent of SARS.

  3. INTELLECTUAL PROPERTY RIGHTS AND DOMAIN NAME USE

    1. All intellectual property rights in all materials and content made available through the SARS eFiling website are owned by SARS or a third party, or alternatively SARS is the lawful user thereof, and are protected by both South African and international intellectual property right laws. The User agrees not to do anything that may infringe SARS' intellectual property rights in this regard, including but not limited to unauthorised copying, reproduction, retransmission, distribution, dissemination, sale, publication, or other circulation or exploitation of such material and shall comply with all laws applicable to any intellectual property rights (including without limitation trade secrets, copyright, trademarks, registered designs, and patents) in respect of any data, files and/or information accessed, retrieved or stored by the User through the User's use of the eFiling services.
    2. The User warrants that it will not use the SARS eFiling website in any way that will infringe any person's intellectual property rights, and that it recognises and uses any content in accordance with SARS' intellectual property rights. The User is prohibited from using the trademarks, logos, brand names, domain names or other marks of SARS.

  4. SOFTWARE AND EQUIPMENT

    1. It is the responsibility of the User to acquire and maintain, at his/her own expense, the computer hardware, system and information security, software, telecommunications lines and access accounts to access the Internet and the SARS eFiling website and/or download content from the SARS eFiling website.

  5. SARS DISCLOSURES

    6. The following information is disclosed by SARS in the interests of facilitating and enhancing the User's access to and use of the eFiling services -

    1. The full name and legal status of the website owner: South African Revenue Service (SARS)
    2. Street address: 299 Bronkhorst Street , Nieuw Muckleneuk, 0181, South Africa .
    3. Postal address: Private Bag X923, Pretoria 0001 .
    4. Physical address for the receipt of legal documents:, 299 Bronkhorst Street, Nieuw Muckleneuk, 0181, South Africa.
    5. Main business: Facilitate the electronic submission of tax returns, the electronic posting and delivery of tax assessments and the receipt of and the provision of ancillary services associated with the making of payments by taxpayers and tax practitioners to SARS.
    6. The website address of the SARS eFiling website is: http://www.sarsefiling.co.za/
    7. SARS' manual published in terms of section 51 of the Promotion of Access to Information Act 2 of 2000 may be downloaded from: www.sars.gov.za
    8. Management: AGM: Business Systems (eFiling Business Owner) Tel: (012) 422 4000.
    9. Users may lodge complaints concerning the SARS eFiling website by calling the SARS Contact Centre on 0800 00 7277 .
    10. Notice of objection

  6. CHANGES AND AMENDMENTS

    1. SARS expressly reserves the right, in its sole and absolute discretion, to do any of the following, at any time without prior notice to the User:
      1. subject to clause 6.3 below, change these Terms and Conditions;
      2. change the content and/or services available from the SARS eFiling website;
      3. discontinue any aspect of the SARS eFiling website or eFiling service(s) available from the SARS eFiling website; and/or
      4. change the software and hardware required to access and use the SARS eFiling website.
    2. Any new version of the Terms and Conditions will be displayed on the SARS eFiling website together with the date on which the new version of the Terms and Conditions will become or became effective. It is the Users obligation to visit the SARS eFiling website on a regular basis in order to determine whether any amendments have been made to the Terms and Conditions. By accessing the SARS eFiling website, the User will be bound by the latest version of the Terms and Conditions, as published on the SARS eFiling website.
    3. Where a written mandate has been obtained by an eFiler on or before the date of any changes to clauses 17.1 and 17.1.1 of these Terms and Conditions, such changes shall only take effect in respect of that mandate 3 (three) months after the date on which such changes are effected to the Terms and Conditions .

  7. PRIVACY

    1. SARS will take all reasonable steps to protect the personal information of Users and, for the purpose of this clause, "personal information" shall be defined as detailed in the ECT Act
    2. SARS may electronically collect, collate, store and use the following personal information of Users:
      1. name, surname and status;
      2. contact numbers and physical and postal addresses;
      3. e-mail address;
      4. banking details;
      5. IP address;
      6. User name and selected password;
      7. tax related information;
      8. non-personal browsing habits and click patterns.
    3. SARS collects, stores and uses the abovementioned information for the following purposes:
      1. Communicating with the User;
      2. Providing the User with access to restricted pages on this website;
      3. Compiling non-personal statistical information about browsing habits, click-patterns and access to the SARS eFiling website for purposes of service enhancement.
    4. Information detailed above is collected either electronically by using cookies or is provided voluntarily by the User. Users may determine cookie use independently through their browser settings.
    5. SARS may collect, maintain, save, compile, share, and disclose any information collected from Users, subject to the following provisions:
      1. SARS shall not disclose personal information received from Users unless the User consents thereto;
      2. SARS shall disclose information without the User's consent only to the extent permitted by the provisions of applicable tax legislation; and
    6. SARS owns and retains all rights to non-personal statistical information collected and compiled by SARS.
    7. Any User who obtains information regarding another person, except a person for whom the User has a mandate to eFile in terms of clause 17.1, must:
      1. contact the SARS call centre immediately to disclose this fact and the circumstances under which the information was obtained;
      2. follow any processes that SARS prescribes to remove or destroy the information; and
      3. not disclose the information to any other person in any manner whatsoever, nor retain the information in any form, and failure to do so constitutes an offence.

  8. HYPERLINKS TO THIRD PARTY SITES

    1. The SARS eFiling website may contain links to third party websites with information or material produced by other parties. SARS does not control these linked sites and is not responsible for any content, updates, links or changes to these linked sites.
    2. Notwithstanding the fact that hyperlinks in these Terms and Conditions to copyright notices and legislation are deemed to be part of these Terms and Conditions in terms of section 11 of the ECT Act, the fact that some or all of the hyperlinks may be non-operational, shall not play a role in determination of the validity and interpretation of these Terms and Conditions.

  9. SECURITY

    1. SARS shall use all reasonable endeavours to secure the content of the SARS eFiling website and the information provided by and collected from Users from unauthorised access and/or disclosure. Full details of the SARS eFiling website's security features are available from: http://www.sarsefiling.co.za/SecurityPage.aspx ;
    2. Users may not deliver or attempt to deliver, whether intentionally or negligently, any damaging code, such as computer viruses, to the SARS eFiling website or the server and computer network that support the SARS eFiling website.
    3. Notwithstanding criminal prosecution, any person who delivers any damaging code to the SARS eFiling website, whether intentionally or negligently, shall, without any limitation, indemnify and hold SARS harmless against any and all liability, damages and losses which SARS and/or any third party may suffer as a result of such damaging code.
    4. Users may not develop, distribute or use any device to breach or overcome the security system on the SARS eFiling website and SARS reserves the right to take whatever action SARS deems necessary to preserve the security and reliable operation of the SARS eFiling website or the server and computer network that support the SARS eFiling website, including without limitation the right to claim damages from any and all persons responsible for such security failure or breach.
    5. Users may not interfere with data or services in a manner which causes such data or services to be modified, destroyed or otherwise rendered ineffective (e.g. denial of service attacks).
    6. Any User who commits any of the offences detailed in sections 85 to 88 of the ECT Act shall, notwithstanding criminal prosecution, be liable for all resulting liability, loss or damages suffered and/or incurred by SARS and any third party arising from a breach of the provisions of this clause 9 and the User hereby indemnifies and holds SARS harmless against all claims, losses and damages arising from a breach of the provisions of this clause 9 The ECT Act may be downloaded from: http://www.polity.org.za/page.php?rep_id=473.

  10. DISCLAIMER AND LIMITATION OF LIABILITY

    1. To the extent permitted by law, SARS (including its employees, suppliers, Internet service providers, partners, affiliates and agents) shall not be liable for any damage, loss or liability of any nature incurred by person and resulting from-
      1. access to the SARS eFiling website;
      2. access to websites linked to the SARS eFiling website;
      3. inability to access the SARS eFiling website;
      4. inability to access websites linked to the SARS eFiling website;
      5. content available on the SARS eFiling website;
      6. services available from the SARS eFiling website; and
      7. downloads and use of content from the SARS eFiling website.
    2. The SARS eFiling website and its content are supplied without any warranty or guarantee and have not been compiled to meet the User's individual requirements. It is the responsibility of the User to satisfy him or herself, prior to entering into this agreement with SARS, that the content available from and through the SARS eFiling website meets the User's individual requirements and is compatible with the User's computer hardware and/or software.
    3. Information, ideas and opinions expressed on the SARS eFiling website do not constitute the professional advice or the official opinion of SARS and Users are encouraged to obtain their own professional advice before taking any course of action related to the information, ideas or opinions expressed on the SARS eFiling website.
    4. SARS does not make any warranties or representation that the content and services available from the SARS eFiling website will in all cases be true, correct or free from any errors. SARS shall take all reasonable steps to ensure the quality and accuracy of the content available on the SARS eFiling website.
    5. SARS makes no representations, warranties or guarantees that the SARS eFiling website shall be accessible at all times. Users acknowledge that the SARS eFiling website may be inaccessible due to maintenance activities or due to circumstances beyond the reasonable control of SARS , including, but not limited to virus infection, unauthorised access (hacking), power failure or other instances of force majeure beyond SARS' reasonable control.

  11. REMOVAL AND CORRECTION OF CONTENT

    1. Users are encouraged to report untrue, inaccurate, defamatory, illegal, infringing and/or harmful content available from the SARS eFiling website to SARS and SARS undertakes to correct and/or remove such content or any part thereof where SARS' determines within its sole discretion that such content is untrue, inaccurate, defamatory, illegal, infringing and/or harmful .


  12. INTERCEPTION OF COMMUNICATIONS

    1. The User acknowledges that SARS and/or a third party network operator may under the circumstances prescribed in the Regulation of Interception of Communications Act 70 of 2002 ("RICA"), be required to intercept, block, filter, read, delete, edit, disclose and use communications sent or posted by the User via any third party network operator to the SARS eFiling website.

  13. ENTIRE AGREEMENT AND SEVERABILITY

    1. These Terms and Conditions are binding and enforceable against all Users that access SARS eFiling website or make use of the SARS eFiling website or any part thereof. Subject to the provisions of the Content Use License, these terms and conditions constitute the whole of the agreement between SARS and the User relating to the subject matter hereof. SARS shall not be bound by any representation, warranty, promise or the like that is not recorded herein unless it has been expressly agreed to by SARS and reduced to writing. No representation, term, warranty, or express or implied condition shall be considered to be or to have been made or agreed or implied by reference to any other writing, advertisement or conversation and these Terms and Conditions shall take precedence over any disclaimers and/or legal notices attached to any communications and/or postings received by SARS from the User.
    2. Any indulgence which SARS may grant to the User shall not constitute a waiver of any of SARS' rights, and SARS shall not thereby be precluded from exercising any rights against the User which may have arisen in the past or which might arise in the future.
    3. Any provision or clause of these Terms and Conditions which is or becomes invalid, illegal or unenforceable for any other reason whatsoever shall, only to the extent that such provision or clause is invalid, unlawful or unenforceable, be treated as pro non scripto and the remaining provisions and clauses of these Terms and Conditions shall remain of full force and effect..

  14. AGREEMENT IN TERMS OF THE ECT ACT

    15. The User and SARS agree that:

    1. The User shall be bound by these terms and conditions and the agreement is concluded in Pretoria (South Africa) at the time the User enters the SARS eFiling website for the first time or immediately after the User has indicated his or her consent as required in the Content Usage Agreement.
    2. Data messages (as defined in the ECT Act) addressed by the User to SARS shall only be deemed to have been received by SARS if and when SARS responds to and/or acknowledges receipt of such data message.
    3. Data messages (as defined in the ECT Act) addressed to the User by SARS shall be deemed to be received by the User as detailed in section 23(b) of the ECT Act.
    4. Data messages (as defined in the ECT Act) addressed by the User to SARS shall be deemed to have been created and sent by the User from within the geographical boundaries of South Africa.
    5. All electronic communications between the User and SARS are valid and legally binding regardless of whether security mechanisms are applied or not (e.g. electronic signatures and encryption).
    6. The User agrees and warrants that data messages that are sent to SARS from any computer, IP address or mobile device normally, are sent and/or authorised by the User personally.

  15. APPLICABLE LAW

    1. These Terms and Conditions, including all transactions concluded on the SARS eFiling website, and all matters arising therefrom or in connection therewith are governed by and interpreted in accordance with the laws of the Republic of South Africa.


  16. LEGAL COSTS

    1. SARS shall not be liable for any costs incurred by Users in obtaining professional advice relating to these Terms and Conditions.


  17. CONDITIONS OF USE OF THE SARS EFILING SERVICE

    1. EFILING AGENTS
      1. If the eFiler registers on behalf of another person (the "taxpayer") and uses eFiling on behalf of such taxpayer, then the eFiler warrants to and in favour of SARS that the eFiler has obtained a written mandate from the taxpayer, which mandate must be provided to SARS and at a minimum provide that:
        1. the eFiler acts as a duly authorised agent on behalf of the taxpayer;
        2. the taxpayer will be liable to SARS for the due and timeous fulfilment of all the taxpayer's obligations towards SARS;
        3. any information submitted by the eFiler to SARS by means of the eFiling service will be based on information received from the taxpayer, and the taxpayer is responsible for ensuring that such information is true and correct;
        4. the eFiler will, before submitting information to SARS by means of the eFiling service, obtain confirmation from the taxpayer that the information to be submitted is a true and correct reflection of the information provided by the taxpayer to the eFiler;
        5. the eFiler has disclosed the minimum conditions for the mandate in terms of this clause to the taxpayer; and
        6. the eFiler will disclose any change to the minimum conditions for a mandate in terms of this clause to the taxpayer within the period contemplated in clause 6.3.
      2. By submitting any information to SARS by means of the eFiling service, the eFiler confirms that, to the best of the eFiler's knowledge, such information has been provided by the taxpayer to the eFiler, is correct and complete and that all income and information relevant thereto provided by the taxpayer to the eFiler, is disclosed to SARS.
    2. USER NAME AND PASSWORD
      1. On acceptance by SARS of the Application, the eFiler will be supplied with a user
      2. On acceptance by SARS of an eFiler's application to access and use the eFiling services, the eFiler will be supplied with a user name and an initial password by such means and in such format as SARS may determine from time to time.
      3. Unless otherwise specified the eFiler must change the initial password to a unique password of choice when the SARS eFiling services are accessed for the first time.
      4. The eFiler undertakes in favour of SARS to ensure that the user name and password are at all times kept secure and confidential by the eFiler. Storing the username and/or password on a computer or network will be regarded as prima facie negligence on the part of the eFiler.
      5. The eFiler undertakes to report any compromise or unauthorised disclosure of the user name and/or password to SARS, without delay, via SARS' support desk and to provide SARS with written confirmation thereof within 24 (twenty-four) hours of such notification. On receipt of the eFiler's aforesaid notification, SARS reserves the right to deactivate the eFiler's user name and/or password without further notice.
      6. SARS may at its sole discretion and for whatever reason require an eFiler to change the eFiler's user name and/or password from time to time and the eFiler undertakes to unconditionally and immediately comply with such a request from SARS.
    3. TAX INFORMATION
      1. Where the eFiler is not acting as an agent on behalf of any other person as contemplated in clause 17.1.1, such eFiler acknowledges that the eFiler is solely responsible for the accuracy and correctness of all information submitted to SARS for eFiling.
    4. EFILING, PAYMENT AND RELATION TO SARS
      1. As part of its eFiling service offering, SARS will co-operate with various banks ("SARS' banking partners) to enable the eFiler to make any payments due to SARS and to reconcile such payments with the e-Filer's tax documents or any related data message. It is recorded that SARS' banking partners take reasonable steps to secure payment information and use payment systems that are sufficiently secure with reference to accepted technological standards at the time of the transaction and the type of the transaction concerned
      2. The eFiler understands that where the services of a bank are used by an eFiler as provided for in clause 17.4.1, the eFiler's contractual arrangements for the making of payments to SARS will be entered into with SARS' banking partners and not with SARS and that under no circumstances whatsoever shall SARS be liable for any claims, losses or damages suffered by the eFiler in respect of the eFiler's contractual arrangements with SARS' banking partners.
    5. DUTIES OF SARS
      1. The eFiling service provides facilities to the eFiler to electronically complete tax returns, store such tax returns and provide on-line inquiry facilities to view such submitted returns.
      2. The eFiling service will forward the tax documents or any related document or data message as completed by the eFiler upon the e-Filer's request to do so, to the relevant tax system and confirm within a reasonable time to the eFiler whether such tax documents have been accepted and processed by SARS.
      3. If the eFiler elects to make payments to SARS through one of the eFiling payment services, SARS will keep an electronic record of such payments provided that the eFiler has complied with all the prescribed procedures for making such payments.
    6. RETENTION OF TRANSACTION INFORMATION
      1. SARS will retain transaction information for on-line inquiries for a period of 12 (twelve) months after termination of this agreement and for an additional 5 (five) years from the date on which a transaction was performed in an off-line environment.
    7. UNAVAILABILITY OF SARS eFiling SERVICES
      1. SARS shall at all times and for whatever reason, have the sole and exclusive right to suspend or terminate the eFiling services without any prior notification to the User. SARS shall be under no obligation whatsoever to provide any reason for such termination or suspension.
      2. The User acknowledges and accepts that the eFiling service may become unavailable from time-to-time due to various circumstances, including:
        1. Technical failures or problems with the SARS eFiling website or with the server and computer network that support the SARS eFiling website.
        2. Infrastructure: technical problems with third party information technology systems.
        3. Unavailability of telecommunications or electricity services.
        4. Other circumstances beyond the control of SARS.
      3. Without derogating from the provisions of this clause, the User undertakes to limit his or her potential losses caused by any unavailability of the eFiling Services by making use of alternative methods of submitting his or her tax returns.

    © 2003– 2009 South African Revenue Service All rights not expressly allowed are reserved.

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Manual on the Promotion of Access to information Act 2000
All information, content and data on SARS websites and associated facilities, including but not limited to software, hyperlinks and databases, is the property of or licensed to SARS and is protected under applicable South African laws. Unauthorised usage of content and/or information is strictly prohibited. No person, business or web site may reproduce this site, contents, information or any portion thereof.