ACCESS TO INFORMATION
Access, made clear.
Mambodla’s PAIA Manual explains what records we hold, which records may be available without a formal request, how to make a request for access to a record, and how Mambodla processes personal information for purposes of POPIA.
Prepared in terms of section 51 of the Promotion of Access to Information Act 2 of 2000, as amended.
Organisation details
Mambodla’s PAIA details
Status: Compiled for publication on 30 September 2026. This Manual should be reviewed regularly and updated when Mambodla’s records, processing activities or legal obligations materially change.
01 · Acronyms
Acronyms and abbreviations
| Term | Meaning |
|---|---|
| IO | Information Officer |
| PAIA | Promotion of Access to Information Act 2 of 2000, as amended |
| POPIA | Protection of Personal Information Act 4 of 2013 |
| Regulator | Information Regulator (South Africa) |
| Republic | Republic of South Africa |
02 · Purpose
Purpose of this PAIA Manual
This Manual is intended to help members of the public understand what records Mambodla holds, which records may be available without a formal request, how to make a request for access to a record, and how Mambodla processes personal information for purposes of POPIA.
In particular, the Manual provides the contact details of the Information Officer, describes the subjects on which Mambodla holds records and the categories of records held, identifies records available under other legislation, summarises the PAIA Guide and request process, and provides the POPIA information required by section 51 of PAIA.
03 · Contact details
Key contact details for access to information
Telephone: +27 71 534 8873
Email: simphiwe@mambodla.co.za
Deputy Information Officer: None designated at the date of this Manual.
General PAIA requests may be directed to the Information Officer at the email address above.
Physical address: 09 Quail Street, Elspark, Germiston, Gauteng, 1418, South Africa
Postal correspondence: 09 Quail Street, Elspark, Germiston, Gauteng, 1418, South Africa
Website: mambodla.co.za
04 · PAIA Guide
Guide on how to use PAIA
The Information Regulator has prepared and published a Guide in terms of section 10 of PAIA to assist people who wish to exercise rights under PAIA and POPIA. The Guide explains, among other things, how to request access to records, available remedies, applicable forms and fees, and the assistance available from the Regulator.
The Guide is available in the official languages and in accessible formats through the Information Regulator. It may be obtained from the Regulator’s website or requested from the Regulator.
Mambodla will provide reasonable assistance to a requester who needs help identifying the applicable PAIA process or prescribed form.
05 · Records without formal request
Records available without a formal PAIA request
The following records are generally available without a formal PAIA request, subject to the way in which they are published or made available:
| Category | Examples | How available |
|---|---|---|
| Website information | Home, About, Services, Contact and other public website pages | mambodla.co.za |
| Published legal information | Privacy Policy, Website Terms & Conditions and this PAIA Manual | mambodla.co.za or on request |
| Published insights and resources | Articles, tax-related guides and other resources expressly made available to the public | mambodla.co.za |
| Public company information | Company name, registration number, business contact details and information that Mambodla has intentionally placed in the public domain | Website or on request |
The inclusion of a category above does not mean that every record falling within that category is automatically available. Confidential, privileged, personal or client-specific records remain subject to PAIA, POPIA and other applicable law.
06 · Other legislation
Records available in accordance with other legislation
Mambodla may create, retain or make records available in accordance with legislation that applies to its activities. Depending on the circumstances, this may include:
| Applicable legislation | Examples of records |
|---|---|
| Companies Act 71 of 2008 | Company incorporation, statutory and corporate-governance records |
| Income Tax Act 58 of 1962 | Tax and related accounting records, where applicable |
| Tax Administration Act 28 of 2011 | Tax administration, submissions, correspondence and record-keeping documents, where applicable |
| Value-Added Tax Act 89 of 1991 | VAT records, where applicable |
| Basic Conditions of Employment Act 75 of 1997 | Employment and remuneration records, where applicable |
| Labour Relations Act 66 of 1995 | Employment-related records, where applicable |
| Unemployment Insurance Act 63 of 2001 and Unemployment Insurance Contributions Act 4 of 2002 | UIF-related records, where applicable |
| Protection of Personal Information Act 4 of 2013 | Privacy, security and personal-information processing records |
| Promotion of Access to Information Act 2 of 2000 | PAIA Manual, access requests and related records |
| Electronic Communications and Transactions Act 25 of 2002 | Electronic communications and website-related records, where applicable |
This list is not exhaustive. Whether a particular statute applies depends on Mambodla’s activities and circumstances at the relevant time.
07 · Categories of records
Subjects on which Mambodla holds records and categories of records
| Subject | Categories of records |
|---|---|
| Corporate and governance | Incorporation records, company registers, resolutions, policies, governance and statutory records |
| Finance and accounting | Financial statements, ledgers, invoices, receipts, banking records, budgets and supporting accounting records |
| Tax and statutory compliance | Tax returns, working papers, SARS correspondence, registrations, submissions and supporting records, where applicable |
| Client and professional services | Enquiries, proposals, engagement records, client correspondence, accounting records supplied for services, working papers and deliverables |
| Payroll services | Payroll instructions, employee payroll data, payroll calculations, reports and related statutory submissions where services are provided |
| Human resources | Recruitment, contracts, personnel, leave, remuneration, performance and disciplinary records, where applicable |
| Suppliers and service providers | Supplier details, agreements, invoices, correspondence and service records |
| Website, technology and communications | Website content, contact-form enquiries, email correspondence, technical logs and security or diagnostic records |
| Marketing and intellectual property | Brand materials, publications, website content, articles, graphics and marketing records |
| Legal, privacy and compliance | Contracts, legal correspondence, policies, PAIA/POPIA records, complaints, data-subject requests and compliance documentation |
08 · Personal information
Processing of personal information
8.1 Purposes of processing
Mambodla may process personal information to respond to enquiries, take steps before entering into professional engagements, provide accounting, tax, payroll and business advisory services, administer client and supplier relationships, manage employees and contractors, maintain business and statutory records, operate and secure its website and systems, and comply with legal, tax, accounting, professional and regulatory obligations.
8.2 Categories of data subjects and information
| Data subjects | Personal information that may be processed |
|---|---|
| Prospective and existing clients | Names, contact details, identification or registration information, financial and tax information, correspondence, engagement information and records supplied for professional services |
| Client employees and representatives | Names, contact information, employment and payroll information, identification or tax-related information where required for agreed services |
| Employees and applicants | Contact details, identification information, qualifications, employment history, remuneration, banking details and other employment-related information, where applicable |
| Suppliers, contractors and service providers | Names, business contact details, registration and tax information, banking information, contracts, invoices and correspondence |
| Website visitors and enquirers | Names, email addresses, telephone numbers, enquiry content, service interests and standard technical request information such as IP address, browser/device data, timestamps and security logs |
| Directors, officers and business representatives | Identification, contact, statutory, governance and professional information required for business administration and compliance |
8.3 Recipients or categories of recipients
| Information category | Potential recipients |
|---|---|
| Client and tax information | SARS, regulators, courts, public authorities or other recipients where disclosure is required or permitted by law; client-authorised recipients where applicable |
| Website enquiries and technical information | FormSubmit, Netlify, Google services and other technology providers used to operate or deliver the website and communications |
| Financial and transactional records | Banks, payment or financial-service providers, auditors, accountants or professional advisers where reasonably necessary |
| Employment and payroll information | SARS, UIF or other statutory bodies and service providers where required for payroll or employment administration |
| Legal and compliance information | Legal advisers, regulators, courts or competent authorities where reasonably necessary or legally required |
8.4 Planned transborder flows of personal information
Some technology providers used by Mambodla, including website hosting, form-delivery and font-delivery providers, may process personal information or technical information outside South Africa. Any cross-border transfer of personal information will be handled in accordance with section 72 of POPIA or another applicable lawful basis.
8.5 Information security measures
Mambodla applies reasonable technical and organisational safeguards appropriate to the nature of the information and the risks involved. Measures may include access controls, password protection, device and network security, restricted access to client information, use of reputable service providers, confidentiality obligations, backups where appropriate, security monitoring and incident-response procedures. Safeguards are reviewed and adjusted as reasonably necessary.
09 · Requesting access
How to request access to a record
A person requesting access to a record of Mambodla under section 50 of PAIA must show that the record is required for the exercise or protection of a right, comply with the procedural requirements of PAIA and the Regulations, and the request must not be subject to a lawful ground of refusal.
Use prescribed Form 2: Request for Access to Record.
Submit it to the Information Officer by email or at the physical/service address stated in this Manual. The form should identify the requester and requested record sufficiently, explain the right to be exercised or protected and why the record is required, state the preferred form of access, and provide any other information required by the prescribed form.
The prescribed PAIA forms are available from the Information Regulator. If a requester cannot complete the form because of illiteracy or disability, Mambodla will provide reasonable assistance as required by law.
10 · Fees & decisions
Fees, decision and grounds for refusal
PAIA permits prescribed request, reproduction, access and related fees to be charged in appropriate circumstances. Where a fee is payable, Mambodla will notify the requester in the prescribed manner before further processing or before access is provided, as applicable.
Mambodla will consider a properly submitted request and communicate its decision within the period prescribed by PAIA, subject to any lawful extension.
Access may be refused where PAIA permits or requires refusal, including to protect personal information of third parties, confidential commercial information, privileged records, safety or security interests, or other protected interests recognised by law.
11 · Complaints & remedies
Complaints and other remedies
There is no internal appeal procedure against the decision of the head of a private body under PAIA. A requester or affected third party may, subject to PAIA, lodge a complaint with the Information Regulator or approach a competent court.
PAIA complaints: PAIAComplaints@inforegulator.org.za
General enquiries: enquiries@inforegulator.org.za
Telephone: 010 023 5200 | Toll-free: 0800 017 160
Woodmead North Office Park, 54 Maxwell Drive, Woodmead, Johannesburg, 2191
12 · Availability
Availability of this Manual
A copy of this Manual will be made available on Mambodla’s website at mambodla.co.za, for inspection at the physical/service address during normal business hours by prior arrangement, to a person on request subject to any prescribed fee, and to the Information Regulator on request.
This Manual is currently issued in English. Mambodla will review any further language-publication requirements and make additional versions available where required by applicable law or the Information Regulator.
13 · Updating the Manual
Updating of this Manual
The head of Mambodla will review and update this Manual on a regular basis and whenever material changes to the business, categories of records, processing activities, service providers or legal requirements make an update necessary.
Simphiwe Maphumulo
Head of private body / Information Officer
Mambodla (Pty) Ltd
Prepared with reference to section 51 of PAIA, POPIA, the Regulations Relating to the Promotion of Access to Information, 2021, and the Information Regulator’s private-body PAIA Manual template.