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Income Tax Act, 1962 (Act No. 58 of 1962)


2003 Regulations

Regulations issued in terms of section 66(7B) of the Income Tax Act, 1962, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures

4. Electronic signature


(1) When an electronic return submitted by means of the e-filing service is received on the e-filing website, the electronic signature of the taxpayer or tax practitioner is electronically attached to that return.


(2) An electronic signature of a taxpayer or tax practitioner as contemplated in regulation 4(1) consists of the user-ID of that taxpayer or tax practitioner together with the date and time that the return was received on the e-filing website.


(3) An electronic signature attached to a return as contemplated in regulation 4(1), is deemed to have been attached to that return by the person who submitted that return by way of the e-filing service.