eFilingAssist@sars.gov.za



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) IN TERMS OF SECTION 11 OF THE ELECTRONIC COMMUNICATIONS AND TRANSACTIONS (ECT) ACT 25 OF 2002.

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.

A COPY OF THE ECT ACT MAY BE DOWNLOADED FROM:
http://www.polity.org.za/page.php?rep_id=473

DEFINITIONS AND INTERPRETATION

  1. eFiling web site" means the SARS eFiling site located at http://www.sarsefiling.co.za/ and includes any part or element thereof
  2. "eFiler" means a subscriber to the eFiling services.
  3. "eFiling services" means the electronic interchange of documents and payments relating to taxes with SARS.
  4. "SARS" means the South African Revenue Service.
  5. "Submit" means the action whereby the tax document or any related data message is physically approved for transmission and processing by SARS.
  6. "User" means any person who enters or uses the SARS eFiling website, notwithstanding the fact that such a person only visited the home page of the SARS eFiling website.
  7. "Data message" means data generated, sent, received or stored by electronic means and includes:
    • Voice, where the voice is used in an automated transaction.
    • A stored record.
  8. References herein to the singular includes the plural and vice versa.
  9. Notwithstanding the fact that hyperlinks in these terms and conditions to copyright notices and legislation should be deemed 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.

  1. GENERAL

    1. The SARS eFiling website provides taxpayers with eFiling services

  2. ALLOWED USE AND LICENSE

    1. SARS eFiling licenses the User to view, download and print the content of the SARS eFiling website, provided that such content is used for personal, educational and/or non-commercial purposes only.
    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 eFiling.
    3. Users may only access and use the SARS eFiling website for legal purposes.
    4. The caching of 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 eFiling.
    5. If any User uses content from the SARS eFiling website in breach of the provisions detailed herein:
      1. SARS eFiling reserves the right to claim damages from the User;
      2. SARS eFiling reserves the right to institute criminal proceedings against the User; and
      3. SARS eFiling shall not be liable, in any manner whatsoever, for any damage, loss or liability that resulted from the use of such content by the User or any third party who obtained any content from the User.
    6. Hyperlinks to the SARS eFiling website from any other source shall be directed at the home page of the SARS eFiling website. SARS eFiling shall not be liable, in any manner whatsoever, for any damage, loss or liability that resulted from the use of content from the SARS eFiling website, if such content was accessed through a hyperlink not directed at the home page of the SARS eFiling website. Persons that wish to link to content beyond the home page of the SARS eFiling website shall do so at their own risk and indemnify SARS eFiling against any loss, liability or damage that may result from the use of content from the SARS eFiling website, if such content was accessed through a hyperlink not directed at the home page of the SARS eFiling website. SARS eFiling's non-liability for deep linking is based on the fact that deep links bypass these terms and conditions.
    7. Users may quote small and reasonable amounts of content available from the SARS eFiling website only if such quote is placed in inverted commas and acknowledged.
    8. No person may frame the SARS eFiling website, in any manner whatsoever, without the prior written consent of SARS eFiling.
    9. Apart from bona-fide search engine operators and use of the search facility provided on the SARS eFiling website by Users, no person may use or attempt to use any technology or applications (including web crawlers or web spiders) to search or copy content from the SARS eFiling website for any purposes, without the prior written consent of SARS eFiling.
    10. All licenses and/or permissions granted in terms of this clause 2 are provided on a non-exclusive and non-transferable basis and may be terminated or cancelled by SARS eFiling at any time without giving reasons therefore.

  3. INTELLECTUAL PROPERTY RIGHTS AND DOMAIN NAME USE

    1. All intellectual property on the SARS eFiling website, including but not limited to content, trademarks, domain names, patents, design elements, software, databases, text, graphics, icons and hyperlinks are the property of or licensed to SARS eFiling and as such, are protected from infringement by domestic and international legislation and treaties. Subject to the rights licensed to the User in clause 2, all other rights to intellectual property on the SARS eFiling website are expressly reserved.
    2. Users agree not to use the trade names "SARS and "eFiling" as elements of a domain name or sub domain name, notwithstanding the fact that such domain name use or registration may be allowed in terms of trademark and/or constitutional law. Upon request to do so a User shall immediately cease to use such domain name and transfer it to SARS eFiling at the cost of the User.

  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, lines and access accounts to access the Internet and the SARS eFiling website and/or download content from this website.

  5. DISCLOSURES REQUIRED BY SECTION 43 OF THE ECT ACT

    6. Access to the services, content, software and content downloads available from the SARS eFiling website is classified as "electronic transactions" in terms of the ECT Act and therefore Users have the rights detailed in Chapter 7 of the ECT Act and SARS eFiling has the duty to disclose the following information:

    1. The full name and legal status of the website owner: South African Revenue Services (SARS)
    2. Street address: 299 Bronkhorst Street , Nieuw Muckleneuk, 0181, South Africa .
    3. Postal address: P O Box 402 , Pretoria , 0001, South Africa .
    4. Physical address for receipt of legal service: 299 Bronkhorst Street , Nieuw Muckleneuk, 0181, South Africa .
    5. Main business: Facilitate the electronic submission of tax returns and payments by taxpayers and tax practitioners.
    6. The website address of the SARS eFiling website is: http://www.sarsefiling.co.za/
    7. The official e-mail address of the SARS eFiling website is: info@sarsefiling.co.za
    8. Membership of self-regulatory or accreditation bodies: None;
    9. Codes of conduct to which the SARS eFiling website subscribes: None;
    10. The Manual published in terms of section 51 of the Promotion of Access to Information Act 2 of 2000 of the owner of the SARS eFiling website may be downloaded from: www.sars.gov.za
    11. Management: AGM: Business Systems (eFiling Business Owner) Tel: (012) 422 4000.
    12. The costs associated with the access and use of the SARS eFiling website: Free of charge.
    13. Users may lodge complaints concerning the SARS eFiling website with SARS eFiling at info@sarsefiling.co.za (Tel: 0860 709 709).
    14. Cooling-off period: In terms of the operation of section 42(1)(d) of the ECT Act, the cooling-off provisions of the ECT Act do not apply to this website.
    15. Alternative dispute resolution: Subject to urgent and/or any interim relief, all disputes regarding additional tax and/or interest and/or penalties imposed as a result of any default in furnishing any return or information resulting from-
      1. access to the SARS eFiling website;
      2. the inability to access the SARS eFiling website;

  6. CHANGES AND AMENDMENTS

    1. SARS eFiling expressly reserves the right, in its sole and absolute discretion, to do any of the following, at any time without prior notice:

      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 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. In view of the possibility of the amendments and changes contemplated in this clause, the terms and conditions of these eFiling services should be regularly checked, and if you access SARS' eFiling services on this eFiling website, you are deemed to have agreed to such amended and/or changed terms and conditions, subject to clause 6.3 below.
    3. Where a written mandate has been obtained by an eFiler on or before the date of the changes to clause 17.1 of the previous terms and conditions or any changes to clause 17.1.1, such changes shall only take effect in respect of that mandate 3 (three) months after the date such changes are effected on the eFiling website.

  7. PRIVACY

    1. SARS eFiling shall 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 Promotion of Access to Information Act 2 of 2000 (PAIA). The PAIA may be downloaded from: http://www.polity.org.za/page.php?rep_id=471
    2. SARS eFiling may electronically collect, store and use the following personal information of Users:
      1. name and surname;
      2. contact numbers;
      3. non-personal browsing habits and click patterns;
      4. e-mail address;
      5. IP address;
      6. User selected password.
    3. SARS eFiling collects, stores and uses the abovementioned information for the following purposes:
      1. Communicate requested information to the User;
      2. Provide the User with access to restricted pages on this website; and
      3. to compile non-personal statistical information about browsing habits, click-patterns and access to the SARS eFiling website.
    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 eFiling may collect, maintain, save, compile, share, disclose and sell any information collected from users, subject to the following provisions:
      1. SARS eFiling shall not disclose personal information from Users unless the User consents thereto;
      2. SARS eFiling shall disclose information without the User's consent only through due legal process; and
      3. SARS eFiling may compile, use and share any information that does not relate to any specific individual.
    6. SARS eFiling owns and retains all rights to non-personal statistical information collected and compiled by SARS eFiling.
    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.

    In addition it should be noted that disclosure of such information may constitute a criminal offence in terms of the secrecy provisions in section 4 of the Income Tax Act, 1962 and section 6 of the Value-Added Tax Act, 1991.


  8. HYPERLINKS TO THIRD PARTY SITES

    1. SARS eFiling may provide hyperlinks to websites not controlled by SARS eFiling (target sites) and such links do not imply any endorsement, agreement on or support for the content of such target sites.
    2. SARS eFiling does not editorially control the content on such target sites and shall not be liable, in any manner whatsoever, for the access to, inability to access or content available on or through such target sites.

  9. SECURITY

    1. SARS eFiling shall take all reasonable steps 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 on purpose 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 on purpose or negligently, shall, without any limitation, indemnify and hold SARS eFiling harmless against any and all liability, damages and losses SARS eFiling and its partners / affiliates 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 measures of the SARS eFiling site and SARS eFiling reserves the right to claim damages any and all persons concerned with a security failure or breach.
    5. Users may not interfere with data or services in any way to cause 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 eFiling and its partners / affiliates. The ECT Act may be downloaded from: http://www.polity.org.za/page.php?rep_id=473

  10. DISCLAIMER AND LIMITATION OF LIABILITY

    1. 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-
      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;
      7. downloads and use of content from the SARS eFiling website;
      8. any other reason not directly related to SARS eFiling's gross negligence.
    2. The SARS eFiling website 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 website meet 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 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 website.
    4. SARS eFiling does not make any warranties or representation that content and services available from the SARS eFiling website 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 website.
    5. SARS eFiling does not make any warranties or representations that the SARS eFiling website shall be available at all times. Users acknowledge that the SARS eFiling website 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".

  11. REMOVAL AND CORRECTION OF CONTENT

    12. Users are encouraged to report untrue, inaccurate, defamatory, illegal, infringing and/or harmful content available from the SARS eFiling website to SARS eFiling and SARS eFiling undertakes to correct and/or remove such content or any part thereof if the person reporting such content provided reasonable grounds to prove the alleged nature of the content.


  12. INTERCEPTION OF COMMUNICATIONS

    1. Subject to the provisions of the Regulation of Interception of Communications (RIC) Act 70 of 2002, the User agrees to SARS eFiling's right to intercept, block, filter, read, delete, disclose and use all communications send or posted by the User to the SARS eFiling website, its staff and employees.
    2. The User agrees and acknowledges that the consent provided by the User in clause 12.1 satisfies the "writing" requirement as detailed in the ECT Act and the RIC Act.

  13. ENTIRE AGREEMENT AND SEVERABILITY

    1. Subject to the provisions of the Content Use License, these terms and conditions constitute the entire agreement between SARS eFiling and the User and shall take precedent over any disclaimers and/or legal notices attached to any communications and/or postings received by SARS eFiling from the User.
    2. Any failure by SARS eFiling to exercise or enforce any right or provision shall in no way constitute a waiver of such right or provision.
    3. In the event that any term or condition detailed herein is found unenforceable or invalid for any reason, such term(s) or condition(s) shall be severable from the remaining terms and conditions. The remaining terms and conditions shall remain enforceable and applicable.

  14. AGREEMENT IN TERMS OF SECTION 21 OF THE ECT ACT

    15. The User and SARS eFiling agree that:

    1. The User shall be bound to these terms and conditions and such 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 indicated consent as required in Content Usage Agreement.
    2. Data messages (as defined in the ECT Act) addressed by the User to SARS eFiling shall only be deemed to have been received if and when responded to and/or acknowledges receipt.
    3. Data messages (as defined in the ECT Act) addressed to the User by SARS eFiling 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 eFiling shall be deemed to have been created and send by the User from within the geographical boundaries of South Africa.
    5. All electronic communications between the User and SARS eFiling is 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 eFiling from a computer, IP address or mobile device normally used by or owned by the User, was sent and/or authorised by the User personally.

  15. APPLICABLE AND GOVERNING LAW

    16. Subject to clause 5.15, the SARS eFiling website is hosted, controlled and operated from the Republic of South Africa and therefore the South African law enforced by the South African courts governs the use or inability to use the SARS eFiling website, its content, services and these terms and conditions.


  16. LEGAL COSTS

    17. SARS eFiling shall not be liable for costs incurred by Users to obtain 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 that they have obtained a written mandate from the taxpayer, which mandate will contain at least the following conditions:
        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 their knowledge, such information 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 name and an initial password by such means in such format as SARS may determine from time to time.
      2. Unless otherwise specified the eFiler must change the initial password to a unique password of choice when the SARS services are accessed for the first time.
      3. The eFiler undertakes to ensure that the user name and password are neither easily accessible nor disclosed to anyone. Storing the username and/or password on a computer or network will be regarded as prima facie negligence.
      4. The eFiler undertakes to report any compromise or unauthorised disclosure of the user name and/or password to SARS, without delay, via the support desk at SARS and provide SARS with written confirmation thereof within 24 (twenty-four) hours of such notification. On receipt of notification, SARS reserves the right to deactivate the user name and/or password without further notice.
      5. SARS may at its sole discretion and for whatever reason require an eFiler to change their user name and/or password from time to time and the eFiler undertakes to unconditionally comply with such a requirement.
    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 they are solely responsible for the accuracy and correctness of all information submitted to SARS for eFiling.
      2. SARS will verify the information to ensure that it is in the correct format for submission to SARS.
    4. EFILING, PAYMENT AND RELATION TO SARS
      1. As part of its eFiling service offering, SARS will co-operate with various banks (the "bank") 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.
      2. The eFiler understands that they enter into a direct agreement with the bank and that SARS is not a party to that agreement.
    5. DUTIES OF SARS
      1. SARS' eFiling service provides facilities to the eFiler to complete tax returns, store such returns and provide on-line inquiry facilities to view such submitted returns.
      2. SARS' eFiling service will forward the tax documents or any related data message as completed by the eFiler upon the e-Filers request to do so, to the relevant tax system and confirm within a reasonable time to the eFiler whether it has been accepted and processed.
      3. If the eFiler elects to make payments to SARS through one of the eFiling payment services, SARS' eFiling service will keep a record of such payments provided that the eFiler complies with the prescribed procedures for such payments.
    6. RETENTION OF TRANSACTION INFORMATION

      7. SARS eFiling 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 that a transaction was done 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 SARS services without any prior notification or nor provide any reason for such termination or suspension. However, without prejudice to the foregoing, SARS will not exercise its rights in terms of this clause without just cause.
      2. The user acknowledges and accepts that the SARS service may become unavailable from time-to-time due to various circumstances, including:
        1. Technical failure or problems with SARS.
        2. Infrastructure: technical problems with third party information technology systems.
        3. Unavailability of telecommunication 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 their potential losses caused by any unavailability of the eFiling Services by making use of alternative methods of submitting their tax returns.

    Last revision of terms and conditions: 27 October 2008
    Last revision of clause 17.1.1 of terms and conditions: 19 July 2006
    © 2003, 2006 All rights not expressly allowed are reserved.

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.