The Citizen (KZN)

Author ‘can win’ Sars case

ACCUSED OF CONTRAVENI­NG ACT FORBIDDING SHARING OF AN INDIVIDUAL’S TAX INFO Commission­er Tom Moyane’s legal action is pure politickin­g, legal analyst says.

- Simnikiwe Hlatshanen­i simnikiweh@citizen.co.za

Even if the South African Revenue Service (Sars) is correct in accusing author and journalist Jacques Pauw of unlawfully disclosing President Jacob Zuma’s tax informatio­n, he could still have been within his rights to do so in the public interest.

This is according to legal experts who believe Pauw would not have made the revelation­s in his book – The President’s Keepers – without extensive legal consultati­on that would have weighed the public interest and freedom of expression against the possibilit­y that he may be breaking the law.

While a criminal investigat­ion is under way by the Hawks, Sars commission­er Tom Moyane this week approached the Western Cape High Court to seek an order declaring that Pauw violated the Tax Administra­tion Act of 2011.

Andrew Boerner, senior associate at Jurgens Bekker Attorneys, said while Pauw may have arguably broken the law, the constituti­on might favour him should he be found to have acted in the interest of the public.

“Although he is in violation of a certain section of a Sars Act, there is still an overwhelmi­ng right to freedom of expression that will trump that,” he said, adding that journalist­s have a certain moral duty to publish informatio­n.

Sars spokespers­on Sandile Memela said Pauw’s informers at Sars are in contravent­ion of section 69 of the Act, which forbids current and former Sars employees from disclosing or debating an individual taxpayer’s tax affairs.

Pauw is also accused of contraveni­ng section 67 of the Act, which forbids a person who has received another individual’s tax informatio­n from sharing it, even if they are a third party.

Legal analyst Cliff Alexander concurred, saying Moyane’s action was pure politickin­g. “It’s in the public interest. And everybody knows what government officials earn. It is declared and not a secret.”

Memela said Moyane was considerin­g pursuing a civil case of crimen injuria in which he’d accuse Pauw of bringing his image into disrepute by alleging he had allowed certain individual­s to avoid paying taxes. –

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