TCS Accounting

Legal

PAIA Manual

Published in terms of section 51 of the Promotion of Access to Information Act, 2 of 2000.

Effective date: 1 March 2026  ·  Last updated: 28 May 2026

1. Introduction

This manual is published in terms of section 51 of the Promotion of Access to Information Act, 2 of 2000 ("PAIA") to inform any person of the procedure to be followed in requesting access to records held by TCS Accounting.

2. Particulars of the firm

  • Name: TCS Accounting
  • Type: Tax practitioner and accounting practice
  • Physical address: 47 Redwood Place, Moreleta Park, Pretoria, 0044
  • Postal address: P O Box 41951, Moreleta Ridge, 0044
  • Telephone: 012 997 0577 / 012 997 3558
  • Email: info@tcsaccounting.co.za

3. Information Officer

In accordance with POPIA s.55 and PAIA s.17, the Information Officer for TCS Accounting is the senior director. Requests under PAIA must be addressed to the Information Officer at info@tcsaccounting.co.za.

4. Guide on how to use PAIA

The Information Regulator has compiled a guide containing the information that a requester might require to exercise their rights under PAIA. The guide is available at inforegulator.org.za and is also available for inspection at our offices during business hours.

5. Categories of records held

5.1 Records automatically available

  • Our published Privacy Policy and this PAIA Manual
  • Promotional and marketing material about our services
  • Company registration certificates and tax practitioner registration

5.2 Records held by the firm (request required)

  • Client files including tax returns, financial statements and supporting documents
  • Engagement letters and correspondence
  • Internal accounting, banking and HR records
  • Statutory registers required under the Companies Act
  • VAT, PAYE, UIF, SDL and other regulatory submissions
  • Audit working papers and review files

5.3 Records held in terms of other legislation

  • Records required by the Tax Administration Act (s.29 retention)
  • Records required by the Financial Intelligence Centre Act (FIC Act)
  • Records required by the Companies Act, 71 of 2008
  • Records required by POPIA (Act 4 of 2013)
  • Labour-related records under the BCEA, LRA and UIF Act

6. How to request access

  1. Complete the prescribed PAIA request form (Form 02 — available from the Information Regulator's website or from us on request).
  2. Identify the record(s) requested with sufficient particularity.
  3. State the form of access required and provide your contact details.
  4. State the right you are seeking to exercise or protect.
  5. Submit the completed form to the Information Officer by email at info@tcsaccounting.co.za or by post to the address above.

7. Fees

Prescribed fees under PAIA (Annexure B to the Regulations) apply. Currently:

  • Request fee: R50.00 (personal requesters are exempt)
  • Access fee: charged per page in accordance with the schedule

Fees may be updated by the Minister from time to time.

8. Decision and remedies

We will respond to a properly completed request within 30 days. If access is refused, you may lodge an internal appeal, or apply to the Information Regulator or a court.

9. Contact

Any queries relating to this manual or to PAIA generally may be directed to info@tcsaccounting.co.za.