Ok this has been around for a while by the loooks of Google. However first time I have recieved it so I thought I would share. Email goes something like this:

Dear Taxpayer ,

After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of 682.50 ZAR. Please submit the tax refund request and allow us 2-3 days in order to process it.

A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline. To access the form for your tax refund, please
Click here : www.sars.gov.za/taxpayers/refundation.stml

Note: For security reasons, we will record your ip-address, the date and time. Deliberate wrong inputs are criminally pursued and indicated.
Thank You
South African Revenue Service

Now investigate the link and you can see it is a scam. Have a look at the below:

Note this link leads to a site that is NOT SARS!