Old habits die hard at Inland Revenue - even with its new commitment to transparency and being nice to taxpayers.
A memo, dated July 1995, sent from Pretoria to the Receivers of Revenue around the country gives every indication that the tax authorities are torn between being nice and nasty.
The memo served as notification of an official change in tax policy - a change which significantly affects (for the better) the pockets of employees.
But it ends off with the sentence: "This policy must be applied without it being widely known. It may be acknowledged if an employee makes a specific request".
In other words, yt was a favourable policy change but was deliberately hidden from the public eye.
The policy change is on the thorny issue of salary sacrifice (also called income substitution) schemes. It takes Inland Revenue away from the antagonistic attitude of attacking the sacrifice schemes used by employees to lower their tax bills.
A salary sacrifice scheme is where the employee swops his cash salary for fringe benefits from his employer. Two examples are a car allowance and a non-contributory medical aid fund where the employer bears the full cost of contributions.
Of concern is Inland Revenue's attitude of "don't tell the taxpayers".
Syd Pope, media officer for the South African Revenue Service (alias Inland Revenue) comments: "The document has been taken out of context; it related more to a specific situation at the time it was written, in July last year. A decision has since been taken to issue a practice note on the issue of salary sacrifice and this will be released in the near future.
"We have been transparent (on the policy change) in discussions with the financial press and in enquiries received on this issue. In fact, many employer organisations have already adopted the approach whereby their employees are allowed to restructure their employment packages.
"Our view is that an employee has a democratic right to organise his salary package with his or her employer."
In the memorandum Inland Revenue said: "The official policy of this office with regards to salary sacrifices has lately been reviewed in order to take the realities of the job market and the rights of employer and employees into consideration.
"Inland Revenue may not dictate to employers and employees as to the format used for compiling salary structures or any such contractual agreements.
"Although it does not have the blessing of this office, it is therefore completely legal for an employer to enter into an agreement with his employees whereby their cash remuneration is adjusted for other benefits they would receive."