It has been a seven-year battle to get Zuma's tax records to be released.
The challenge to release former president Jacob Zuma’s tax records has come under scrutiny, with the Jacob Zuma Foundation warning that it will take legal action if the records are released.
This comes after the Information Regulator of South Africa (IRSA) last week stated that it has directed the South African Revenue Service (Sars) to release Zuma’s tax records, seven years after amaBhungane first filed a Protection of Personal Information Act (Popia) request.
Complaint
The Regulator made the announcement during a media briefing on Wednesday, 12 November 2025, on the outcomes of its various investigations relating to the Paia and the Promotion of Access to Information Act.
The Regulator’s Advocate, Lebogang Stroom, said they received a complaint from an amaBhungane investigative journalist, a former Financial Mail reporter, against Sars last year in relation to the disclosure of Zuma’s tax records for the tax years 2010 to 2018 held by the revenue service.
“Additionally, he requested access to information regarding assessments conducted by Sars into Mr Zuma’s tax affairs, including all relevant correspondence between Sars and Mr Zuma.
“Sars refused access to information on the basis of the exemption from disclosure of SARS records provided for in PAIA (section 35(1)), and also the claim that some of the records requested did not exist,” Stroom said.
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Zuma tax records
amaBhungane believed that the records would demonstrate that Zuma had not declared all his income to the Sars and had a suspicion that the revenue service was treating Zuma with kid gloves.
Stroom added that following an investigation, it has directed Sars to release Zuma’s tax records.
“Following an exhaustive investigation, the Regulator has found that Sars was not justified in denying access to the requested records and directed that Mr Zuma’s tax returns, assessments, records of correspondence, among others, be released to the requester.”
The regulator reiterated that the purpose of the public interest override is to balance the rights to privacy and to access, and that it “ensures that important information is disclosed to the public when transparency and accountability justify disclosure above the competing interests”.
Sars response
SARS spokesperson Siphithi Sibeko told The Citizen: “The matter is still under consideration.”
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‘Concern’
Zuma Foundation spokesperson Mzwanele Manyi said they have noted with “concern” the ongoing reports on Zuma’s tax records.
“These reports are misleading, premature, and legally unsound. The Tax Administration Act (TAA) remains the governing law on taxpayer information. It expressly prohibits Sars from disclosing any taxpayer’s confidential records except under narrow, specific statutory conditions.
“None of these conditions permit the release of President Zuma’s tax information. Even after the Constitutional Court’s Arena Holdings judgment, the legal position remains unchanged: taxpayer information is confidential,” Manyi said.
Legal action
Manyi added that the court did not order or create any automatic right to access anyone’s tax records.
He said this affirmed that the Sars Commissioner remains the statutory gatekeeper and “must refuse access” where disclosure would compromise the confidentiality regime established by the TAA.
“The Foundation cautions Sars and all state institutions to resist being weaponised for political purposes. Sars officials who unlawfully disclose protected taxpayer information commit a criminal offence under the TAA.
“No external pressure or misinterpretation of legal processes changes this. President Zuma’s rights, dignity, and constitutional protections remain intact. Any unlawful attempt to force disclosure of his confidential tax records will be met with appropriate and immediate legal action,” Manyi said.
ConCourt
In May 2023, the Constitutional Court (ConCourt) directed Sars to make a fresh determination on releasing Zuma’s tax records.
Sars appealed a 2021 high court ruling that ordered the revenue service to hand over Zuma’s tax records to investigative media houses, amaBhungane and Financial Mail.
At the time, the Pretoria High Court ruled that Sars must provide the publications with the tax records for the periods between 2010 and 2018.
The Apex court ruled that the tax legislation and Paia were unconstitutional to the extent that they did not provide for disclosure of taxpayer information if the public interest demanded it.
“The majority of the court held that the total prohibition of access to an individual’s tax records on the grounds that it is necessary to encourage tax disclosure is not a justifiable limitation of the rights to access to information and freedom of expression,” amaBhungane said.
Applications
The apex court further referred the application for access to Zuma’s tax records back to Sars for reconsideration.
Following the court victory, amaBhungane returned to Sars and filed two new requests for information — for Zuma’s tax returns and for various other documents related to his tax affairs.
In December 2023, Sars again refused the requests, stating that the documents requested did not disclose evidence of a contravention of or failure to comply with the law.
amaBhungane then went to the Regulator to ensure compliance with the Promotion of Access to Information Act (Paia) and the Popia.
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