Disclaimer and limitation of liability

  • Subject to the provisions of sections 43(5) and 43(6) of the ECT Act, if applicable, and as far as allowed by law,
    SARS eFiling (including its owners, employees, suppliers, Internet service providers, partners, affiliates and agents)
    shall not be liable for any damage, loss or liability of any nature incurred by whomever and resulting from
    • access to the SARS eFiling web site
    • access to web sites linked to the SARS eFiling web site
    • inability to access the SARS eFiling web site
    • inability to access web sites linked to the SARS eFiling web site
    • content available on the SARS eFiling web site
    • services available from the SARS eFiling web site;
    • downloads and use of content from the SARS eFiling web site;
    • any other reason not directly related to SARS eFiling's gross negligence
  • The SARS eFiling web site is supplied on an "as is" basis and has not been compiled to meet the User's individual
    requirements. It is the responsibility of the User to satisfy himself or herself, prior to entering into this agreement with
    SARS eFiling, that the content available from and through the SARS eFiling web site meet the User's individual
    requirements and is compatible with the User's computer hardware and/or software
  • Information, ideas and opinions expressed on the SARS eFiling web site should not be regarded as professional
    advice or the official opinion of SARS eFiling and Users are encouraged to consult professional advice before taking
    any course of action related to the information, ideas or opinions expressed on the SARS eFiling web site
  • SARS eFiling does not make any warranties or representation that content and services available from the SARS
    eFiling web site will in all cases be true, correct or free from any errors. SARS eFiling shall take all reasonable
    steps to ensure the quality and accuracy of content available from the SARS eFiling web site.
  • SARS eFiling does not make any warranties or representations that the SARS eFiling web site shall be available
    at all times. Users acknowledge that the SARS eFiling web site may be unavailable due to updates or other
    causes beyond the reasonable control of SARS eFiling, including, but not limited to virus infection,
    unauthorised access (hacking), power failure or other "acts of God".
Terms & Conditions | Privacy Policy | Disclaimer
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.