PAIA MANUAL (PRIVATE BODY)
Prepared in accordance with section 51 of the Promotion of Access to Information Act, 2 of 2000 (“PAIA”)
Aligned with the Protection of Personal Information Act, 4 of 2013 (“POPIA”)
Last updated: 30 December 2025
1. INTRODUCTION
The Promotion of Access to Information Act, 2 of 2000 (“PAIA”) gives effect to the constitutional right of access to information held by private bodies where such information is required for the exercise or protection of a right.
This PAIA Manual sets out how requests for access to records held by MC Accounting and Taxation (Pty) Ltd will be handled, the categories of records we hold, and the procedure to request access.
2. DETAILS OF THE PRIVATE BODY
Name: MC Accounting and Taxation (Pty) Ltd
Company Registration No: 2024/016861/07
VAT No: 4040318646
SAIT Technical Tax Practitioner: PR-0115551
Location: Johannesburg, Gauteng, South Africa
Email: info@mcaccountingandtax.co.za
Call / WhatsApp: 081 458 4668
Business hours: Monday–Friday, 08:00–16:00
3. INFORMATION OFFICER
For purposes of PAIA, the Information Officer is:
Information Officer: The Director, MC Accounting and Taxation (Pty) Ltd
Email: info@mcaccountingandtax.co.za
Call / WhatsApp: 081 458 4668
Address for PAIA requests:
All PAIA requests must be submitted by email to info@mcaccountingandtax.co.za (Attention: Information Officer). We operate remotely. A physical address for service of legal notices can be provided upon request.
Important: Requests submitted via WhatsApp or phone calls will not be treated as formal PAIA requests.
4. PAIA GUIDE (SECTION 10)
A guide on how to use PAIA and how access requests are processed is available from the Information Regulator (South Africa).
5. RECORDS AUTOMATICALLY AVAILABLE (WITHOUT A FORMAL PAIA REQUEST)
Certain records may be available without submitting a formal PAIA request, at our discretion, including:
information published on our Website;
general service information and publicly available marketing material;
publicly available company information.
If a record is not automatically available, a formal PAIA request may be required.
6. CATEGORIES OF RECORDS HELD BY THE PRIVATE BODY
We hold records in the categories listed below. Access is subject to PAIA and may be refused on lawful grounds.
6.1 Company and governance records
company registration and statutory records
internal policies and procedures
contracts and agreements (where applicable)
6.2 Client and service delivery records
engagement letters/mandates and scope documentation
onboarding and compliance documentation (where applicable)
bookkeeping records, reconciliations, schedules and reports
payroll administration records (where applicable)
correspondence and instructions (email/WhatsApp/other)
6.3 Financial, billing and operational records (internal)
invoices, quotations, billing records and payment confirmations
supplier and service provider records
operational administration records
6.4 Human resources / contractor records (where applicable)
employment and contractor records
related internal administration
6.5 Information technology and security records
access controls and security measures (where applicable)
system logs and backup/continuity records (where applicable)
6.6 Website and communications records
website enquiries and form submissions
communications received via email/WhatsApp
cookie and website settings (where applicable)
7. PROCESSING OF PERSONAL INFORMATION (POPIA)
We process personal information in accordance with POPIA and our Privacy Policy (POPIA). Where a PAIA request involves personal information, we will process it lawfully and may refuse access where required to protect privacy rights or where PAIA permits refusal.
8. REQUEST PROCEDURE (HOW TO REQUEST ACCESS)
A requester must complete the prescribed PAIA request form (currently PAIA Form 2: Request for Access to Record) and submit it to the Information Officer by email.
8.1 What your request must include
Your request should include:
sufficient detail to identify the record requested;
the right you wish to exercise or protect, and why the record is required for that purpose;
the form of access requested (e.g., email copy); and
your contact details.
8.2 Proof of identity / authority
We may require reasonable proof of identity before processing a request. If you request access on behalf of another person or entity, we may require proof of authority.
8.3 Timeframes
We will respond within the timeframes contemplated in PAIA, subject to lawful extensions where permitted.
8.4 Fees
Fees may be payable in terms of PAIA regulations (where applicable). If fees apply, we will notify you of the amount and the process before releasing records.
9. GROUNDS FOR REFUSAL
Access to records may be refused on grounds permitted under PAIA, including (where applicable):
protection of privacy of a third party;
confidentiality obligations and commercial confidentiality;
legally privileged records;
protection of our legitimate commercial interests;
where the request does not meet PAIA requirements (including where the record is not required for the exercise or protection of a right); and
other lawful grounds for refusal under PAIA.
10. REMEDIES / COMPLAINTS
If you are not satisfied with the outcome of a PAIA request, you may lodge a complaint with the Information Regulator (South Africa) or take further steps as permitted under PAIA. PAIA complaint and request forms are available from the Information Regulator, including Form 2 (Request for Access to Record) and Form 5 (Complaint Form).
11. AVAILABILITY OF THIS MANUAL
This Manual is available on our Website. It may also be requested by emailing info@mcaccountingandtax.co.za (Attention: Information Officer).
12. UPDATES TO THIS MANUAL
We may update this Manual from time to time. The “Last updated” date at the top will reflect the latest version.